UU HPP Jalan Terus! Gugatan Ujian Uji Material Yang Dijujujukan Entrepreneurs Menyakit MK

Illustration (Photo: Doc. Antara)

JAKARTA - The government through the Ministry of Finance (Kemenkeu) welcomes the decision of the Constitutional Court (MK) which rejected the judicial review case of Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP).

Director of Extension, Services and Public Relations of the Directorate General of Taxes at the Ministry of Finance Neilmaldrin Noor said the government was in a position to agree on the Constitutional Court's decision.

"This decision is very true and fair because the HPP Law is based on the 1945 Constitution and Pancasila to create a just, prosperous, and prosperous Indonesian society, it is impossible to conflict, let alone eliminate the rights guaranteed by the constitution," he said in an official statement quoted Friday, July 8.

According to Neilmaldrin, the panel's consideration of rejecting the application for judicial review was because the applicant did not submit an argument about the conflict between the articles requested for testing with the articles of the 1945 Constitution which became the basis for testing.

Then, the applicant is also unable to elaborate on the constitutional losses experienced for the enactment of article articles in the HPP Law cluster in question, including the PPN, PPh cluster, Voluntary Disclosure Program, Carbon Tax, and Excise.

"In addition, the judge also does not understand the reason for the applicant's application if it is related to the petition, so the applicant's application becomes unclear or vague," he said.

Meanwhile, regarding the absence of the Regional Representative Council (DPD) in the preparation of Government Regulations (PP) or Minister of Finance Regulations (PMK) as the implementation of the HPP Law which was also tested by the applicant, the judge considered that this was not the authority of the DPD in accordance with Article 22 of the 1945 Constitution.

"Even so, the Court emphasized that the DPD can still supervise the implementation of the HPP Law and convey it to the House of Representatives (DPR) according to its authority," said Neilmaldrin.

Until this decision was read out, it was known that the Constitutional Court did not ask the government and the DPR for information on this case because they felt it was clear enough to decide the case.

For information, this case was filed by an entrepreneur named Priyanto with a registered number 19/PUUXX/2022. Meanwhile, the decision of rejection by the Constitutional Court was read out on Thursday, July 7 at the Constitutional Court Building, Jakarta with the results unacceptable and rejected for others and the rest.