Subjek Pajak dan Tanggung Jawab Pengelola BUPDA dalam Perda Bali Nomor 4 Tahun 2022

Abstract

Baga Utsaha Padruwen Desa Adat (BUPDA) is a business unit owned by customary villages (Desa Adat) in Bali, established under Bali Provincial Regulation No. 4 of 2019, with Desa Adat holding legal-subject status under Article 5 of that regulation. BUPDA’s institutional framework is further elaborated by Regulation No. 4 of 2022, comprising 66 articles. Although this framework is comprehensive, the article identifies two unresolved legal gaps. First, neither regulation explicitly addresses BUPDA’s status as a tax subject, although Article 58(2) of Regulation No. 4 of 2019 implicitly suggests, a contrario, that commercially-utilized Desa Adat assets, including those managed by BUPDA, fall outside the tax exemption granted to non-commercial assets. Second, Article 39(2) of Regulation No. 4 of 2022 states that BUPDA Managers bear full responsibility for the legal consequences of the separated financial governance, without clarifying whether this liability is personal or an office-holder liability shielded by the parent Desa Adat’s legal-subject status. The article also finds a regulatory asymmetry with Regulation No. 3 of 2017 on Village Credit Institutions (LPD): the LPD Regulation contains an explicit criminal chapter and a clear dissolution mechanism, whereas BUPDA’s regulation offers only administrative sanctions and a general reference to prevailing laws, with no mechanism to dissolve BUPDA itself. Using a normative-statutory legal method, the article recommends a Governor Regulation or technical circular clarifying BUPDA’s tax-subject status, the meaning of Article 39(2), and alignment of BUPDA’s sanction regime with that of the LPD.