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Imposition of Value Added Tax on Natural Stone Mining Products from the Creative Industry Reviewed Based on the Principle of Legal Certainty

International Journal of Nusantara Islam · Vol. 14 No. 2 (2026) · pp. 837–850

DOI
10.15575/ijni.v14i2.54641
ISSN
2355-651X, 2252-5904
Published
2026-07-25
Publisher
UIN Sunan Gunung Djati Bandung
Language
eng

Abstract

The discussion of this title is motivated by the existence of problems, namely: First, based on the principle of certainty of tax law, that material tax law consisting of tax subjects, tax objects, tax rates and criminal sanctions must be regulated based on the Law, but the normative agreement is that tax objects in the form of mining products of the types of natural stones currently in effect are regulated in the form of Government Regulations. Second, based on the Government Regulation of the Republic of Indonesia No. 49 of 2022 Concerning Value Added Tax Exemption and Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods Not Collected on Imports and/or Delivery of Certain Taxable Goods and/or Delivery of Certain Taxable Services and/or Utilization of Certain Taxable Services from Outside the Customs Area in Article 6 paragraph (1) mining or drilling products taken from their sources: asbestos, slate, semi-precious stones, limestone, pumice, gemstones, bentonite, dolomite, feldspar, rock salt (halite), graphite, granite/andesite, gypsum, calcite, kaolin, leucite, magnesite, mica, marble, nitrate, opsidiene, ochre, sand and gravel, quartz sand, perlite, phosphate, talc, fullers earth, diatomaceous earth, clay, alum, tras, jasper, zeolite, basalt, and trachyte. In practice, the Directorate General of Taxes imposes value added tax on mining goods in the form of natural stones from the creative industry. The results of the discussion conclude first, the legal position of imposing value added tax on mining goods in the form of types of natural stones regulated in the form of Government Regulations reviewed based on the principle of legal certainty is not appropriate, because it is contrary to the principle of legal certainty, not in accordance with the VAT Law and not in line with Article 23A of the third amendment to the 1945 Constitution. Second, the legal consequences of the imposition of value added tax by the Directorate General of Taxes on mining goods in the form of natural stones from the creative industry are invalid and cause losses for taxpayers.

Keywords

Collaboration network of the authors

40 authors · 136 co-authorship links · 1 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • IPB University
  • Tadulako University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Muhammad BotekUniversitas Halu Oleo6
Andi KhaeruniUniversitas Halu Oleo5
Abdul M. BalubiAffiliation unknown5
Irwan J. EffendyAffiliation unknown5
TERRY PAKKIUniversitas Halu Oleo4
Waode Siti Anima HiseinUniversitas Halu Oleo3
NUR ISNAINI ULFAUniversitas Halu Oleo3
AGUNG YUSWANAUniversitas Halu Oleo3
Agus KurniaAffiliation unknown3
Sudirman Daeng MassiriTadulako University3
Arman MaiwaAffiliation unknown3
Akhmad MansyurUniversitas Halu Oleo2
Asniah AsniahUniversitas Halu Oleo2
ASNIAH ASNIAHAffiliation unknown2
MARIADI MARIADIUniversitas Halu Oleo2
MUHAMMAD TAUFIKUniversitas Halu Oleo2
Ruslaini RuslainiUniversitas Halu Oleo2
Rahmat S. PatadjaiAffiliation unknown2
Nurul IstiqamahAffiliation unknown2
Hasriani MuisAffiliation unknown2
Amati Eltriman HuluAffiliation unknown2
Bau ToknokAffiliation unknown2
Hendra PribadiAffiliation unknown2
A. JayanegaraAffiliation unknown2
Sony Hartono WijayaIPB University1
Amril Mutoi SiregarIPB University1
Yohanes Aris PurwantoIPB University1
Muhammad RidlaAffiliation unknown1
Rima Shidqiyya Hidayati MartinAffiliation unknown1
Anuraga JayanegaraAffiliation unknown1
Nurmaya Rahmawati MuisAffiliation unknown1
Halim HalimUniversitas Halu Oleo1
La Ode Santiaji BandeUniversitas Halu Oleo1
Asdianti AsdiantiUniversitas Halu Oleo1
Hasriani HasrianiAffiliation unknown1
GUSNAWATY HSAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/ijni/oai, first harvested 7 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Imposition of Value Added Tax on Natural Stone Mining Products from the Creative Industry Reviewed Based on the Principle of Legal Certainty</dc:title>
	<dc:creator>Najmudin, Nandang</dc:creator>
	<dc:creator>Astuti, Sri Ayu</dc:creator>
	<dc:creator>Rahman, Abdul</dc:creator>
	<dc:creator>Nahrowi, Nahrowi</dc:creator>
	<dc:subject xml:lang="en-US">hierarchy of legislation</dc:subject>
	<dc:subject xml:lang="en-US">legal certainty</dc:subject>
	<dc:subject xml:lang="en-US">mining products</dc:subject>
	<dc:subject xml:lang="en-US">natural stone</dc:subject>
	<dc:subject xml:lang="en-US">Value Added Tax</dc:subject>
	<dc:description xml:lang="en-US">The discussion of this title is motivated by the existence of problems, namely: First, based on the principle of certainty of tax law, that material tax law consisting of tax subjects, tax objects, tax rates and criminal sanctions must be regulated based on the Law, but the normative agreement is that tax objects in the form of mining products of the types of natural stones currently in effect are regulated in the form of Government Regulations. Second, based on the Government Regulation of the Republic of Indonesia No. 49 of 2022 Concerning Value Added Tax Exemption and Value Added Tax or Value Added Tax and Sales Tax on Luxury Goods Not Collected on Imports and/or Delivery of Certain Taxable Goods and/or Delivery of Certain Taxable Services and/or Utilization of Certain Taxable Services from Outside the Customs Area in Article 6 paragraph (1) mining or drilling products taken from their sources: asbestos, slate, semi-precious stones, limestone, pumice, gemstones, bentonite, dolomite, feldspar, rock salt (halite), graphite, granite/andesite, gypsum, calcite, kaolin, leucite, magnesite, mica, marble, nitrate, opsidiene, ochre, sand and gravel, quartz sand, perlite, phosphate, talc, fullers earth, diatomaceous earth, clay, alum, tras, jasper, zeolite, basalt, and trachyte. In practice, the Directorate General of Taxes imposes value added tax on mining goods in the form of natural stones from the creative industry. The results of the discussion conclude first, the legal position of imposing value added tax on mining goods in the form of types of natural stones regulated in the form of Government Regulations reviewed based on the principle of legal certainty is not appropriate, because it is contrary to the principle of legal certainty, not in accordance with the VAT Law and not in line with Article 23A of the third amendment to the 1945 Constitution. Second, the legal consequences of the imposition of value added tax by the Directorate General of Taxes on mining goods in the form of natural stones from the creative industry are invalid and cause losses for taxpayers.</dc:description>
	<dc:publisher xml:lang="en-US">UIN Sunan Gunung Djati Bandung</dc:publisher>
	<dc:date>2026-07-25</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/ijni/article/view/54641</dc:identifier>
	<dc:identifier>10.15575/ijni.v14i2.54641</dc:identifier>
	<dc:source xml:lang="en-US">International Journal of Nusantara Islam; Vol. 14 No. 2 (2026): International Journal of Nusantara Islam; 837-850</dc:source>
	<dc:source xml:lang="id-ID">International Journal of Nusantara Islam; Vol 14 No 2 (2026): International Journal of Nusantara Islam; 837-850</dc:source>
	<dc:source>2355-651X</dc:source>
	<dc:source>2252-5904</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/ijni/article/view/54641/16839</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 International Journal of Nusantara Islam</dc:rights>
</oai_dc:dc>