Prajogo, Gana (2018) Implementasi Pasal 7 Undang-Undang Nomor 42 Tahun 2009 tentang Pajak Pertambahan Nilai dalam Perdagangan Alat Pertanian dan Industri. Sarjana thesis, Universitas Brawijaya.
Abstract
DalampenulisanskripsiinipenulismembahastentangimplementasiPasal 7 Undang-UndangNomor 42 Tahun 2009 tentangPajakPertambahanNilaidalamperdaganganalatPertaniandanindustri. Hal inidilatarbelakangidenganadanyakegiatanoperasionaldari vendor PT Bina Pertiwi yang tidakmelakukanpenyetoranPajakPertambahanNilaikepada KPP Madya Jakarta Timur yangtentunyaakanmerugikan PT Bina Pertiwi.Saatinibanyak vendor suatuperusahaan yang terbuktitidakmenyetorkanPajakPertambahanNilaikepada KPP tempat vendor suatuperusahaanituterdaftar. Berdasarkanhaltersebut, karyatulisinimengangkatrumusanmasalah : (1) BagaimanaimplementasiPasal 7 Undang-UndangNomor 42 Tahun 2009 tentangPajakPertambahanNilaidalampengelolahantransaksiterhadapalatpertaniandanindustri ? (2) Apaupaya yang dilakukanoleh PT Bina Pertiwi terhadap vendor yang tidakmelakukanpenyetoranPajakPertambahanNilai ?.Untukmengetahuipermasalahan yang ada, makametodependekatanpenelitian yang digunakanadalahmetodependekatanyuridisempiris, penulismengkajiPasal 7 Undang-UndangNomor 42 Tahun 2009 terkaitPajakPertambahanNilai. Berdasarkanhasilpenelitian, penulismemperolehjawabanataspermasalahan yang adayaitu,PajakPertambahanNilai yang terutangatastransaksialatpembelianalatpertanian, danindustri, maupunjasa di PT Bina Pertiwi dihitungdengancaramengalikantarifPajakPertambahanNilaidenganDasarPengenaanPajakPertamb ahanNilai yang tarifnyasebesar 10%untukmelakukanimplementasibelumefektifdalamsebagianbesarperusahaan, melainkanhanyateorisaja. Hal tersebutdikarenakanvendor terlalumenganggapringandalamhaluntukmelakukanpenyetoranPajakPertambahanNilai, dankurangnyapengawasan.Apabilahaliniterjadi, makaPT Bina Pertiwi akanmelaporkan vendor kepada Kantor PajakPratama (KPP)dimana vendor ituterdaftar. Akibatnya vendor yang bersangkutanakandikenakandendasebesar 2% dari DPP sukucadangtersebut.
English Abstract
In writing this essay the author discusses about implementation of Article 7 in rule of law number 42 year 2009 about value tax added in transaction farm machine and industrial machine. This is backgrounded by the operational activities from vendor of PT Bina Pertiwi is not deposit value tax added to KPP Madya Jakarta Timur, this activity can be inflict a financial lost in PT Bina Pertiwi. In this time,many vendors in a company evident not deposit value tax added to KPP when that vendor is registered. Based on the above matters, this paper raises the formulation of the problem : (1) How to implement of Article 7 in rule of law number 42 year 2009 about value tax added in transaction farm machine and industrial machine? (2) Whatthe effort of PT Bina Pertiwi to vendor is not deposit value tax added?. To know the existing problems, the research approach method used is the method of empirical juridical approach, where the authors review Article 7 in rule of law number 42 year 2009 about value tax added. Based on the results of the study, the authors obtain answers to existing problems, the value tax added payable on agricultural equipment and industrial and service payment transactions at PT Bina Pertiwi is calculated by multiplying the Value Added Tax on the basis of the imposition of the Value Added Tax whose of 10% for implementation has not been effective in most companies, there is only theory. that to do an implementation is not held, but only the theorical. This matters caused by vendor underestimate in deposit value tax added, and lack of controlling from government. If this happens, PT Bina Pertiwi will report the vendor to the Primary Tax Office (KPP) where the vendor is registered. As a result the relevant vendor will be fined 2% of the DPP spare parts.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FH/2018/253/051805202 |
| Uncontrolled Keywords: | Implementasi, PajakPertambahanNilai, vendor-Implementation, value tax added, vendor |
| Subjects: | 300 Social sciences > 343 Military, defense, public property, public finance, tax, commerce (trade), industrial law > 343.05 Kinds of taxes by base > 343.055 Excise and turnover taxes |
| Divisions: | Fakultas Hukum > Ilmu Hukum |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 16 Apr 2019 02:30 |
| Last Modified: | 23 Oct 2021 05:10 |
| URI: | http://repository.ub.ac.id/id/eprint/163148 |
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