Implementation of the minister of finance regulation no 64/pmk.03/2022 toward oil palm plantation

Makmur, Cindy (2022) Implementation of the minister of finance regulation no 64/pmk.03/2022 toward oil palm plantation. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This study aims to analyze the implementation of Value Added Tax for oil palm plantations based on the Regulation of the Minister of Finance No. 64 of 2022. The data analysis method used in this study is a qualitative analysis method with the type of research used is normative juridical law. The results of the study indicate the advantages and disadvantages of the Taxable Entrepreneurs in using the Regulation of the Minister of Finance No. 64 of 2022 on Certain Agricultural Products. By using a comparison of tax calculations used to find out the difference in taxes when using the regulation of the minister of finance with the normal tax mechanism. / Penelitian ini bertujuan untuk menganalisis cara implementasi Pajak Pertambahan Nilai kepada perkebunan kepala sawit yang berdasarkan Peraturan Menteri Keuangan No 64 tahun 2022. Metode analisis data yang digunakan penelitian ini adalah metode analisis kualitatif dengan jenis penelitian yang digunakan adalah hukum yuridus normatif. Hasil penelitian menunjukkan kelebihan dan kekurangan yang didapatkan Pengusaha Kena Pajak dalam menggunakan Peraturan Menteri Keuangan No. 64 tahun 2022 pada Barang Hasil Pertanian Tertentu. Dengan menggunakan perbandingan perhitungan pajak yang digunakan untuk mengetahui perbedaan pajak jika menggunakan peraturan menteri keuangan tersebut dengan pajak mekanisme normal.

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