Biaya penalti dan demurrage ketika ekspor, gimana sih urusan perpajakannya ?
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Biaya penalti dan demurrage ketika ekspor, gimana sih urusan perpajakannya ?
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Implikasi Putusan Pengadilan Pajak atas Biaya Penalti dan Demurrage dalam Ekspor Biomassa: Pelajaran Penting bagi Wajib Pajak
Putusan Pengadilan Pajak Nomor PUT-009305.15/2024/PP/M.IXA Tahun 2025 menjadi sorotan dalam dunia perpajakan, khususnya terkait perlakuan biaya penalti dan demurrage dalam aktivitas ekspor biomassa. Putusan ini mengabulkan seluruh permohonan banding Wajib Pajak, sehingga koreksi Pajak Penghasilan Badan yang diajukan Terbanding dinyatakan tidak sah dan jumlah pajak yang masih harus dibayar menjadi nihil.
Artikel lengkapnya ada di https://datapajak.com/article/962f878d-addd-461e-a0fb-763ca322ac27
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