THE CALCULATION OF STATE FINANCIAL LOSSES MUST DIFFERENTIATE SALES DISCOUNTS AND PURCHASE DISCOUNTS
The calculation of state financial losses must distinguish between sales discounts and purchase discounts. A sales discount is a discount that has been predetermined well and is widely known whether there is or is not a transaction. It cannot be hidden and transferred to the benefit of certain parties. A purchase discount is a discount that is only known when a transaction occurs, so it cannot be predicted. Therefore, a purchase discount cannot be used as the basis for compiling a Self-Estimated Price (Harga Perkiraan Sendiri or “HPS”).
- Supreme Court Decision No. 169 PK/Pid.Sus/2019, 29 July 2019
Source:
Supreme Court Website
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Best regards,
Fredrik J. Pinakunary