TAX DISPUTE ANALYSIS ON MARKET INTELLIGENCE SERVICE’S FROM OUTSIDE OF CUSTOMS

Services from outside the customs are services performed to produce goods due to orders or requests with materials and upon instructions from customers from outside the Customs Area. This study discusses the treatment of market information services in the Tax Court Decision No. PUT-072196.16 / 2007 / PP / M. VB of 2018 for the correction of VAT of Rp23. 046,544,386.00. The dispute in this decision is the existence of payment to an overseas company for the receipt of market intelligence services, which, according to the Appellant, are not VAT objects because they are only reimbursed. The method is qualitative normative using one case. The existing case is connected with the existing law and then the writer draws a conclusion on the decision. The result of this paper is that the judge has made a decision that he still maintains a correction of Rp23,046,544,386.00 and in accordance with the existing Law without ignoring the facts in court that the transaction is a VAT object.