Perpajakan - Value Added Tax and Sales Tax On Luxury Goods - Ahmad Fulki Sulhan - 4 Mei 2020
Perpajakan - Value Added Tax and Sales Tax On Luxury Goods - Ahmad Fulki Sulhan - 4 Mei 2020
Perpajakan - Value Added Tax and Sales Tax On Luxury Goods - Ahmad Fulki Sulhan - 4 Mei 2020
Arranged by:
Ahmad Fulki Sulhan 185030207141002
Subject:
Taxation
Business Administration
Brawijaya University
2020
Foreword
By mentioning the name of Allah SWT, the Most Merciful, the Most
Merciful, We offer worship and praise for His presence, who has bestowed His
mercy, guidance and blessings on us, so that we can complete scientific papers
about Value Added Tax and Sales Tax on Luxury Goods.
We have compiled this Value Added Tax and Sales Tax on Luxury Goods
Paper to the maximum and get help from various parties so that it can facilitate
the making of this paper. For this reason, we express our gratitude to all those
who have contributed to the making of this paper.
Apart from all that, we are fully aware that there are still shortcomings in
terms of both the composition of the sentence and the grammar. Therefore with
open arms we accept all suggestions and criticism from readers so that we can
improve this scientific paper.
Finally, we hope that this scientific paper on waste and its benefits for
society can provide benefits and inspiration to readers
Foreword................................................................................................................
Table of Contents...................................................................................................
Chapter I: Background..........................................................................................
Chapter II: Discussion...........................................................................................
A. VAT Tax Object ………….……………………………………………....
B. Definition of Taxable Goods and Taxable Services …….……..……….
C. Objects That Are Not Included in BKP and JKP ………….……….…
D. Subject Type of Tax …………………………………………..………….
E. Definition Entrepreneurs, Taxable Entrepreneurs, VAT Collectors
and Retail Traders …………..…………....……………………………...
F. Definition of Input Tax, Output Tax, More Pay, Less Pay in VAT.......
…....................................................................................................
G. VAT Mechanism and Calculation …………...…….……………..……...
H. Current and Place of Tax Due……………………………………………
Chapter III:
Conclusion...........................................................................................
Bibliography.............................................................................................................
.
PREFACE
Background
Tax is a civic obligation that shows the participation of the whole
community in government financing to run the government and development.
Taxes have proven to be a major source in the Indonesian State Budget which can
be used to improve people's welfare. Financing state expenditure originating from
taxes shows the existence of the independence of the nation to achieve ideals in
the 1945.
Constitution. The tax is basically a transfer of part of the wealth of the
people to the state that is made possible by the Tax Law. The transfer of wealth
makes taxes seen from two different sides. For the community, tax is often
considered a burden. On the other hand, the government and tax authorities must
be levied because it is proven that taxes make a significant contribution to tax
revenue, both with tax identification and tax identification efforts.
Types of taxes that we often encounter in daily life are VAT (value added
tax) and PPnBM (sales tax) for luxury goods). These two types of taxes make a
very significant contribution to the development of this country, because the tax
rates that we often or often pay both directly and indirectly in daily life. As our
citizens, we do not just simply know in passing about PPN and PPnBM, but also
must explore deeply how exactly these two types of taxes and outs are related to
this. In other words so as not to be naive in matters concerning our obligations as
citizens..
Value Added Tax is imposed on: (Article 4 paragraph (1) of the VAT Act)
the supply of Taxable Goods (BKP) within the Customs Area, which
is carried out by the entrepreneur;
BKP import;
the delivery of Taxable Services (JKP) within the Customs Area
which is carried out by the entrepreneur;
utilization of the Intangible BKP from outside the Customs Area
inside the Customs Area;
use of JKP from outside the Customs Area inside the Customs Area;
export of BKP Tangible by Taxable Entrepreneur (PKP);
BKP exports are intangible by PKP; and
JKP exports by PKP.
B. Taxable Services
1. Understanding Services
In the case of Value Added Tax (PPN), the so-called VAT subjects are
individuals and entities, which based on the laws and regulations, carry out the
activities of delivering and receiving Taxable Goods / Services (BKP / JKP).
This can be interpreted that in fact all people can be interpreted as VAT
subjects or more precisely all people within the scope of Indonesian territory,
are VAT subjects.
All people can be said to be VAT subjects because the nature of VAT is
an objective tax, where the emergence of tax obligations in the field is
determined by the existence of a tax object, that is, such as circumstances,
events, or legal actions that can be taxed. So, VAT does not differentiate the
level of consumer ability in tax imposition.
If examined further, the subject of VAT can be divided into two, namely:
2. Non-PKP, where VAT will remain owed even though the person carrying
out the activity is not a PKP status, in terms of:
BKP Import
Utilization of intangible BKP from outside the customs area inside the
customs area
Utilization of JKP from outside the customs area inside the customs
area
Doing self-building activities
F. Definition of Input Tax, Output Tax, More Pay, Less Pay in VAT
Input tax is value added tax that should have been paid by a taxable
entrepreneur because of the acquisition of taxable goods and / or receipt of taxable
services and or utilization of intangible taxable goods from outside the customs
area and or utilization of taxable services from outside the customs and or import
area taxable goods.
Output Tax is the Value Added Tax payable which must be collected by
Taxable Entrepreneurs (PKP) that deliver Taxable Goods (BKP), hand over
Taxable Services (JKP), Tangible BKP exports, Intangible BKP exports and / or
JKP exports
The partner has an obligation to make a tax invoice and Tax Payment
(SSP) for each delivery of Taxable Goods (BKP) and / or Taxable
Services (JKP) to State-Owned Enterprises (SOEs).
Tax invoices are made according to the provisions in the taxation field.
State the NPWP and partner identity and sign the SPP conducted by the
SOE as the depositor on behalf of the partner.
Upon submission of BKP, in addition to the VAT payable, which is also
PPnBM owed, the partner also includes the amount of PPnBM owed on
the tax invoice.
Tax invoices are made in duplicate 3. The first sheet is for SOEs, the
second sheet is for partners, and the third is for SOEs that is attached to
the SPT for the VAT Period.
SSP is made in duplicate 5. The first sheet is for partners, the second is
for KPPN through perception banks or post offices, the third is for
partners attached to the VAT Period SPT, the fourth is for perception
banks or post offices, the fifth is for SOEs that are attached to the VAT
Period SPT for VAT collector.
Collecting must include the stamp "Paid date ………." and sign it on the
tax invoice.
Tax invoice and SSP are proof of collection and deposit of VAT and
PPnBM.
To calculate VAT and PPnBM that are owed for the supply of Taxable Goods
that are classified as Luxury, three factors must be considered in accordance with
their characteristics, namely:
Example:
1. Calculating VAT1)
Ibu Eli owns a jewelry store and has been confirmed as a Taxable Entrepreneur.
The circulation of the business for the delivery of Gold Jewelry during June
2018 is Rp. 250,000,000.00. While the purchase of merchandise in the form of
gold jewelry during the same period was Rp.300,000,000.00. Based on the data
and the reliance on how the imposition of VAT on the delivery of gold jewelry
he has done? Ibu Eli as PKP must calculate, deposit itself and report VAT on the
delivery of merchandise in the form of gold jewelry with the following
calculation
To determine when the PFM carries out the obligation to pay taxes,
determining when the tax owed becomes very relevant. Unknown when the
tax is due, it is impossible to determine if the PFM is required to fulfill its tax
obligation.
From the provisions of Article 11 of the 1984 VAT Act, it can be concluded
that the tax due:
Under Article 12 of the 1984 VAT Act, it is stipulated that tax payable at:
o Residence or domicile; and
o Place of business activities carried out, or
o Other places determined by the Director General of Taxes;
o The place of BKP is included, in the case of imports;
o The place of an individual or entity registered as a Taxpayer in the case of
the use of Intangible BKP or JKP from outside the Customs Area within
the Customs Area; or
o One or more places determined by the Director General of Taxes as the
place of concentration of the tax due on the written application of the
Taxable Entrepreneur.
The provisions of Article 12 of the 1984 PPN Law are further elaborated in
Article 14 Government Regulation Number 143 Year 2000, which stipulates
that:
Conclusion
Value Added Tax (VAT) and Sales Tax on Luxury Goods (PPnBM) are more
indicative of the identity of a tax collection system on consumption than the name
of a type of tax, imposing taxes on added value arising on certain goods or
services consumed. But before the goods or services reach the consumer level,
VAT has been imposed on each chain of production lines and distribution lines.
However, tax collection at the consumer level, VAT has been imposed on each
chain of the production line and distribution channel.
Even so, this gradual tax collection does not cause a double effect because of
the net tax recovery that has been paid (tax credit) by the Taxable Entrepreneur so
that the percentage of tax burden beaten by consumers remains the same as the
applicable tax rate. Therefore it can be said that the short length of production or
distribution lines does not affect the percentage of the tax burden borne by
consumers.
Bibliography