- Nurul Agna Pratama filed a petition challenging the VAT increase from 10% to 11% and 12% under the HPP Law.
- Pratama argues the increase violates the 1945 Constitution, specifically Article 33 paragraph (4) and Article 34 paragraph (1).
- He claims the increase has negatively impacted middle
- and low-income individuals and led to economic issues, including small
- and medium-scale businesses failing.
- Pratama requests the Court to declare Article 7 paragraph (1) letters (a) and (b) and Article 7 paragraph (3) of the HPP Law unconstitutional.
- He also requests the Court to revise Article 7 paragraph (3) to limit VAT increases to a maximum of 10%.
- Constitutional Justices Enny Nurbaningsih and M. Guntur Hamzah questioned Pratama’s legal standing and the format of his petition.
- Justice Arief advised Pratama to revise his petition and submit it by March 18, 2025.
- The Court will schedule a second hearing to hear the revisions to the petition.
Source: taxnotes.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
