The analysis of implementation of vat exemption facilities based on pp number 81 year 2015 at PT Inferco

Stephanie, Stephanie (2022) The analysis of implementation of vat exemption facilities based on pp number 81 year 2015 at PT Inferco. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxes are one of the main sources of income in Indonesia, other than oil and natural gas, which play a very important role in the sustainable economy of Indonesia. VAT is a tax imposed on the consumption of goods or services domestically (within the Customs Area). The object of this research is the company PT Inferco as a company engaged in the distribution of fertilizers that are both subject to VAT and VAT-free. The purpose of this study is to provide tax planning that can help reduce the tax payable of PT Inferco. The method used in this research is descriptive and qualitative analysis method, which is a research method that utilizes qualitative data and is focused on description. The type of data used in this research is primary and secondary data using observation and interview techniques. The results show that PT Inferco is still not mastering the tax regulations since not using tax facilities provided by government. Thus, it is very important to upgrade tax knowledge for employees of PT Inferco./Pajak merupakan salah satu sumber pendapatan yang utama di Indonesia di samping sumber minyak bumi dan gas alam yang sangat penting peranannya bagi keberlanjutan perekonomian Indonesia. PPN merupakan pajak yang dikenakan atas konsumsi barang atau jasa dalam negeri (dalam Daerah Pabean). Objek penelitian ini adalah perusahaan PT Inferco sebagai perusahaan yang bergerak dalam bidang distributor pupuk yang dikenakan PPN maupun bebas PPN. Tujuan penelitian ini adalah untuk memberikan perencanaan pajak yang dapat membantu mengurangi hutang pajak pada PT Inferco. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan kualitatif, yaitu suatu metode penelitian yang memanfaatkan data kualitatif dan difokuskan pada penjabaran. Jenis data yang dipergunakan dalam riset ini adalah data primer dan sekunder dengan menggunakan teknik observasi dan wawancara. Hasil menunjukkan bahwa PT Inferco masih belum menguasai peraturan pajak karena tidak memanfaatkan fasilitas pajak yang diberikan pemerintah. Maka, sangat penting untuk meningkatkan pengetahuan perpajakan bagi karyawan PT Inferco.

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