Perpajakan - Value Added Tax and Sales Tax On Luxury Goods - Ahmad Fulki Sulhan - 4 Mei 2020

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Value Added Tax and Sales Tax on Luxury Goods

Kartika Putri Kumalasari, SE.,Ak., MSA

Arranged by:
Ahmad Fulki Sulhan 185030207141002

Subject:

Taxation

Business Administration

Faculty of Administration Science

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

Jakarta,4st May 2020

Ahmad Fulki Sulhan


Table of Contents

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..

Formulation of The Problem


1. Understanding VAT Tax Object
2. Understanding Definition of Taxable Goods and Taxable Services
3. Understanding Objects That Are Not Included in BKP and JKP
4. Understanding Subject Type of Tax
5. Understanding Definition Entrepreneurs, Taxable Entrepreneurs, VAT
Collectors and Retail Traders
6. Understanding Definition of Input Tax, Output Tax, More Pay, Less Pay in
VAT
7. Understanding VAT Mechanism and Calculation
8. Understanding Current and Place of Tax Due
Aim
1. To know about VAT tax object
2. To know about Definition of Taxable Goods and Taxable Services
3. To know about Objects That Are Not Included in BKP and JKP
4. To know about Subject Type of Tax
5. To know about Definition Entrepreneurs, Taxable Entrepreneurs, VAT
Collectors and Retail Traders
6. To know about Definition of Input Tax, Output Tax, More Pay, Less Pay
in VAT
7. To know about VAT Mechanism and Calculation
8. To know Current and Place of Tax Due
DISCUSSION

A. VAT Tax Object

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.

Specifically, VAT is also charged for:

 self-building activities carried out not in business activities or work by


individuals or entities whose results are used alone or used by other
parties.
 the transfer of BKP in the form of assets according to the original
purpose is not to be traded by PKP, except for the transfer of assets
whose Input Tax cannot be credited because the acquisition of BKP or
JKP does not have a direct relationship with business activities and
the acquisition and maintenance of motorized sedans, jeeps, station
wagons, vans and combos unless they are merchandise or rent.
Entrepreneurs who carry out BKP submission activities include both
entrepreneurs who have been confirmed to be PKP and Entrepreneurs who
should have been confirmed to be PKP, but have not yet been confirmed.

B. Definition of Taxable Goods and Taxable Services


A. Taxable Goods
1. Definition of Goods
According to article 1 number 2 of Law Number 42 Year 2009
concerning the Third Amendment to Law Number 8 of 1983 concerning
Value Added Tax of Goods and Services and Sales Tax on Luxury
Goods, goods are tangible goods which according to their nature and law
can be in the form of movable property or goods immovable, and
intangible goods.
As the above understanding, goods can be divided into two types,
namely:
 Tangible goods, divided in two,
o Movable property, namely goods which by their nature can be
moved by themselves or can be moved, for example: cash,
cars, machinery and others
o immovable property, i.e. goods which basically cannot move
on their own and are moved, for example: land and buildings
 Intangible goods,
Intangible goods are goods that have no form but have
value. example: securities, copyrighted patented software,
patented trademarks, and others. Patented means registered in
the Patent Directorate of the Ministry of Law and Human
Rights.

2. Definition of Taxable Goods


All goods are principally Taxable Goods (subject to VAT) unless
otherwise stipulated by the Law on VAT Number itself. According to
article 1 number 3, Taxable Goods are goods subject to tax under this
Law (Law No. 42 of 2009). The Taxable Goods consist of tangible
goods (movable and immovable) and intangible goods.

B. Taxable Services

1. Understanding Services

According to article 1 number 5 of the 1984 VAT Act, Services are


any service activities based on an agreement or legal act that causes an
item or facility or facilities for the rights available to be used, including
services performed to produce goods due to orders or requests with
materials and with instructions. from the customer

2. Understanding Taxable Services

Whereas what is meant by Taxable Services, as stated in article 1


number 6 of the 1984 VAT Act, is services that are taxed according to
this Law. So the same is true for Taxable Goods, all services are basically
subject to VAT, except those excluded according to the 1984 VAT Act

C. Objects That Are Not Included in BKP and JKP

Value Added Tax (VAT) is subject to the following matters:

 Delivery of Taxable Goods within the Customs Area is carried out by


the entrepreneur
 Import Taxable Goods
 Delivery of Taxable Services within the Customs Area carried out by
the Entrepreneur
 Utilization of intangible Taxable Goods from outside the Customs Area
within the Customs Area

Types of goods that are not subject to VAT


1. Mining or drilling results taken directly from the source, including:
 Crude oil.
 Natural gas
 Geothermal.
 Sand and gravel
 Coal before it is processed into coal briquettes.
 Iron ore, tin ore, gold ore, copper ore, nickel ore, silver ore, and
bauxite ore.
 Mining and other drilling products which are taken directly from the
source.
2. Staple goods that are needed by many people, namely as follows:
 All types of rice and rice, such as white berats, red rice, black sticky
rice or puth sticky rice in the form of:
o Skinned rice (rice or grain) in addition to seeds
o Ground
o Rice is half milled or ground entirely, smeared, buffed or not,
broken rice
o Groats from rice
 All types of corn, such as white corn, yellow corn, yellow corn,
reddish jagungkuning or popcorn (popcorn), in the form of:
o Shelled corn or not yet / corn on the cob and corn / shelled corn
seeds
o Groats / corn rice, as long as it is still in the form of granules.
 Sago, in form
o Sago pith
o Flour, meal and powder from sago
 All types of soybeans, such as white soybeans, green soybeans,
yellow soybeans or black soybeans in broken or whole form.
 Both iodized and non-iodized salts include:
o Table salt
o Bulk or packaged salt 50 kg or more, with 94.7% NaCL content
(dry basis)
o Food and beverages served in hotels, restaurants, restaurants,
food stalls, and the like. These items include food and beverages
whether consumed on site or not; does not include food and
beverages which are delivered by catering businesses or food
service businesses.
o Money, gold bars, and types of securities that are not subject to
VAT

Types of Services not subject to VAT

 Medical health services, including:


o Services of general practitioners, specialist doctors and dentists.
o Veterinary services.
o Services of health experts, such as acupuncturists, dental experts,
nutritionists, and physiotherapists.
o Midwifery services and midwives.
o Paramedic and nurse services.
o Hospital services, maternity hospitals, health clinics, health
laboratories, and sanitarium
 Social services, including:
o Orphanage and nursing home services.
o Fire extinguisher services.
o Services for providing assistance to accidents.
o Rehabilitation agency services.
o Services providing funeral homes or funeral services, including
crematoria.
o Services in the field of sports except those of a commercial nature.
 Mail delivery services include postage services using postage stamps and
other means of replacing postage stamps.
D. Subject Type of Tax

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.

In addition, the nature of VAT which is a domestic consumption tax


also makes all people within the scope of Indonesia's territory subject to VAT.
Because, VAT is levied on goods or services consumed within Indonesian
customs areas.

VAT Subject Classification

If examined further, the subject of VAT can be divided into two, namely:

1. Taxable Entrepreneur (PKP), in which VAT is collected by PKP in terms


of:

 PKP submits BKP


 PKP handed over JKP
 PKP exports BKP, exports BKP Intangible, exports JKP

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

Meanwhile, individuals who utilize BKP / JKP within Indonesian


customs areas are also subject to VAT. However, the obligation of VAT
subjects who use or consume BKP / JKP within the customs area is only
limited to VAT payments, which generally prices paid by consumers include
VAT levies.

Obligations of this individual or non-PKP subject of VAT are regulated


in Law Number 42 Year 2009 (VAT Law) Article 4 Paragraph (1) letter b and
letter e, and Article 16C. Small entrepreneurs are also subject to VAT with
binding obligations, especially if small entrepreneurs choose to be determined
as PFM.

E. Definition Entrepreneurs, Taxable Entrepreneurs, VAT Collectors and


Retail Traders

Entrepreneur is an individual or entity in any form that in business


activities or work produces goods, imports goods, exports goods doing trading
business, utilizes intangible goods from outside the Customs Area, does
business services including exporting services, or utilizes services from outside
the Customs Area .

Taxable Entrepreneur, hereinafter referred to as PKP, is a businessman


who delivers Taxable Goods and / or renders Taxable Services that are taxed
according to the 1984 VAT Law and amendments. Entrepreneurs who submit
taxable objects in accordance with the VAT Act are required to report their
efforts to be confirmed as PKP, except for small businesses whose limits are
set by the Minister of Finance.
VAT Collector is the Government Treasurer, agency, or Government
agency appointed by the Minister of Finance to collect, deposit and report taxes
owed by Taxable Entrepreneurs for the delivery of Taxable Goods (BKP) and /
or delivery of Taxable Services (JKP) to the Treasurer The Government,
agency or Government agency.

Retailers are entrepreneurs who in their business activities or work


deliver goods in the following manner:

 through a retail outlet or directly coming from one end


consumer to another end customer;
 by way of retail sales made directly to end customers, without
precedence by a written offer, written order, contract, or auction
 in general, delivery of goods or sale and purchase transactions is
done in cash and the seller or buyer directly surrenders or carries
the goods bought.

Included in the understanding of Retail Traders are entrepreneurs who


in their business activities or work provide services in the following manner:

 through a place of delivery of services directly to the end


consumer or directly coming from one place of the end
customer to another end consumer's place
 done directly to the end customer, without preceded by a written
offer, written order, contract, or auction; and in general,
payments for delivery of services are made in cash..

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

Overpayment of Income Tax (Article 28A of Income Tax Law) The


definition of overpayment is regulated in Article 28 of the Income Tax Law which
states that the overpayment of income tax occurs if the tax owed for a tax year is
smaller than the amount of the tax credit, then after an examination by the
Director General (Dirjen) of Tax or a designated official, the overpayment the tax
is refunded after accounting for the tax debt along with the sanctions.

Underpayment of Income Tax (Article 29 of Income Tax Law) The


definition of underpayment according to Article 29 of the Income Tax Law is that
if the tax due for a tax year is greater than the tax credit, then the underpaid tax
payment must be paid before the Annual Income Tax Return is submitted. In other
words, if the taxpayer gets underpayment status, then the taxpayer must pay the
tax underpayment due before the Annual Tax Return is submitted and no later
than the deadline for submitting the Annual Tax Return.

G. VAT Mechanism and Calculation

In general, the VAT collection mechanism is a partner issuing a tax


invoice and issuing a CNS for each submission of the BKP / JKP to the VAT
collector. Therefore, the buyer of the relevant BKP / JKP is required to pay the
seller's PKP at the selling price plus VAT payable. VAT rate of 10%.

Based on the Minister of Finance Regulation No. 136 / PMK.03 / 2012


concerning Amendments to the Minister of Finance Regulation Number 85 /
PMK.03 / 2012 concerning the Appointment of a State-Owned Enterprise to
Collect, Deposit and Report Value Added Tax or Sales Tax on Luxury Goods, as
well as The procedure for collection, depositing and reporting, the mechanism for
collecting VAT is:

 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:

 PPnBM is only collected once.


 PPnBM cannot be credited so that it can be charged as a fee.
 VAT does not require double taxation. Based on these factors, VAT =
VAT rate x (Price of Goods - PPnBM) and PPnBM Debt = PPnBM rate x
Basis of Tax Imposition.

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

 VAT collected from buyers (Output VAT) = 10% xRp250,000,000.00 =


Rp. 25,000,000.00
 Input VAT = 80% x Rp. 25,000,000 = Rp. 20,000,000
 VAT that must be paid by itself is = Rp. 25,000,000 - Rp. 20,000,000 =
Rp. 5,000,000

Ibu Eli's obligations include:

 Deposit VAT of Rp.5,000,000.00 no later than 31 July 2018


 Report the payment of VAT in the form of VAT tax return for the June
2018 Tax Period for the most part on July 31, 2018.
2. PKP A in January 2011 sells cash for taxable goods at a selling price of Rp
10,000,000. Count: -PPN outstanding –
Amount to be paid by the buyer Answer:
 Purchase Price = IDR 10,000,000
 VAT Due (10% X IDR 10,000,000) = IDR 1,000,000
 Amount to pay = IDR 11,000,000

H. Current and Place of Tax Due


 Current Tax Payable.

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.

To determine when the tax owed is very closely related to determining


when the tax debt is due. As an objective tax, VAT adheres to the material
teachings of the emergence of a tax debt that is the tax debt arises because of
the law. In other words, it can be formulated that the tax debt arises because
of the existence of a statute stipulated in the law, that is, since the existence of
an existence, event or legal action that can be taxed. With a simpler formula,
it can be determined that VAT debt began to arise from the existence of the
tax object. The material teaching of the emergence of tax debt is adopted by a
type of tax whose tax collection mechanism uses a self assessment system.
The mechanism for collecting VAT uses this system, so that the arising of tax
debt is determined based on material teaching.

From the provisions of Article 11 of the 1984 VAT Act, it can be concluded
that the tax due:

o Upon submission of BKP or JKP


o At the time of BKP import
o At the commencement of the use of the Intangible BKP or JKP from
outside the Customs Area within the Customs Area
o At the time of payment in the event of:
 payment is received before submission of BKP or JKP
 payment is made before the utilization of the Intangible BKP
or JKP is made from outside the Customs Area within the
Customs Area.
o At other times determined by the Minister of Finance.
 Place of 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:

o The place of tax due for Submission in Customs Areas.


The tax is payable at the residence or place of domicile and the place of
business activity, that is, where the employer is confirmed or should be
confirmed as a Taxable Entrepreneur.
o The place for tax payable for importing BKP is where the BKP is entered
into the Customs Area.
o The place of tax owed for the utilization of intangible BKP or JKP from
outside the Customs Area within the Customs Area is at the place of an
individual or entity that utilizes, registered as a Taxpayer.
o The tax place payable for self-building activities that is carried out not
within the company or work environment is where the building is erected.
o The tax payable place for PKP confirmed in the Large Taxpayer KPP,
based on the Decree of the Director General of Tax Number KEP-335 /
PJ / 2002 dated July 1, 2002, is centered on the Taxpayer of Large
Taxpayers that issues the inauguration letter.
o The location of the tax due is determined differently by the Director
General of Taxes at the written request of the taxpayer or on a position
basis.

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.
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