Prayitno, Ghorib and Indrayanti, Kadek Wiwik (2021) Implementation of fairness principles in tax collections for health benefits for outsourced workers. Merdeka law Journal, 2 (1). pp. 1-11. ISSN P-ISSN: 2722-7448; O-ISSN: 2722-7456

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Abstract

Efficiency and effectiveness are important factors for the company. To
improve efficiency and effectiveness, the company can perform outsourcing
system for labor management. PT. Pertamina Hulu Sanga Sanga has
business contracts with three Supporting Service Companies, namely PT.
PTC, PT. INJ and PT. IRA as a labor support service company. The three
supporting service companies have their own policies in managing their
employees who provide personnel services in the Pertamina Hulu Sanga
Sanga operational area. One of the differences in the implementation of the
policy of supporting service companies among the supporting service com�panies is the collection of health services tax using ASO (Administrative
Services Only) services. This difference became a topic of discussion
among outsourcing workers and sparked comparisons between support
service companies that use the same health services but one company col�lects taxes, one does not collect taxes, and the other does not collect taxes
but cover as if they were paying premium health insurance. . The research
method used is through an empirical legal approach, with an analytical
perspective with the object of study covering legal theory, and rules for
collecting income taxes, especially health benefits tax for outsourcing
workers. The primary data sources in this research are facts in the field
and tax laws. Data collection techniques are through field orientation and
interviews with outsourced workers and management of outsourcing com�panies and staff of the Tenggarong Tax Office. The results of the study
indicate that the application of the principle of justice in tax collection on
outsourcing workers has not been implemented. Legal efforts made by
employer companies to regulate the equality of health benefit tax treatment
have also not been seen. The existing work contracts are very detailed but
still need to be clarified, especially regarding the implementation of health
service facilities that can be uniformed for all supporting service compa�nies. In addition, supporting service companies must also be wise in man�aging business contracts so as not to make policies that harm workers due
to misinterpretations in determining whether health insurance is taxed or
not.

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