Establishment of Taxable Entrepreneurs (Pkp) Forretail Traders Based On Per-03/Pj/2022

Tax is one of the Government's sources income to carry out development and for that State imposes it on its people. One type tax Value Added (PPN) where VAT a imposed due delivery Taxable Goods (BKP) and/or Services (JKP). subjects Retail Trader (PE), which defined as carrying direct transaction final buyer (end-user). Based Regulation Number PER-03/PJ/2022, requirements become PE plus submitted BKP/JKP are not used production activities first. This study aims find whether determination classification PKP based PER-03/PJ/2022 in accordance with Law classifying have fulfilled principle fairness. uses juridical-normative method statutory conceptual approach. research gives result Directorate General Taxes issues regulations authority delegation from Minister Finance main task formulate implement policies field taxation. Related additional conditions determining PE, deviates because regulated Law, while position Administrative policy regulation (beleidsregel). Article 8 no. 12 2011, does include legal rules recognized by system Indonesia but their existence there obtained (delegation) when viewed justice, addition these has saved sense justice results who should be included category classified so they cannot enjoy facilities Law.