ASPEK PAJAK PERTAMBAHAN NILAI PADA BIRO PERJALANAN WISATA (STUDI KASUS PT V)

Authors

Elsie Sylviana Kasim, Program Studi Administrasi Perpajakan Program Pendidikan Vokasi, Universitas IndonesiaFollow
Fildza Virginia, Program Studi Administrasi Perpajakan Program Pendidikan Vokasi, Universitas IndonesiaFollow

Abstract

This study discusses the aspects of Value Added Tax on travel bureau (case study of PT V). Data collection techniques used in this study is literature studies (Library Research) and field studies (Field Research). The results of research and analysis can be concluded as follows The amount of tax base for submission which includes brokerage and/or agency services is replacement, amounting to 100% of the total cost. The amount of tax base of services that do not include brokerage services and/or agency using other values as the basis for the tax is 10%. Obstacles is the limitation of insight and understanding of the opposing party's transactions concerning taxation on the travel bureau. This research is expected to provide input for the government, especially Directorate General of Taxes (DGT) and also for taxpayers, as study material related aspects of Value Added Tax on travel bureau. This research is expected to provide information and be a reference material in reviewing aspects of Value Added Tax on travel bureau and limitation.

References

Rosdiana, Haula dan Irianto, Slamet Edi. (2012) Pengantar Ilmu Pajak Kebijakan dan Implementasi di Indonesia, Jakarta : PT. Raja Grafindo Persada. Sukardji, Untung. (2015) Pajak Pertambahan Nilai Revisi 2015. Jakarta : Rajawali Pers. Republik Indonesia, Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah diubah terakhir dengan UndangUndang Nomor 16 Tahun 2009, Lembaran Negara Republik Indonesia Tahun 2009 Nomor 62, Tambahan Lembaran Republik Indonesia Nomor 4999. Undang-Undang Nomor 42 Tahun 2009 Tentang Perubahan Ketiga Atas Undang-Undang Nomor 8 Tahun 1983 Tentang Pajak Pertambahan Nilai Barang dan Jasa Dan Pajak Penjualan Barang Mewah, Lembaran Negara Republik Indonesia Tahun 2009 Nomor 150, Tambahan Lembaran Negara Republik Indonesia Nomor 5069. Peraturan Menteri Keuangan PMK 121/PMK.03/2015 tentang Nilai Lain sebagai Dasar Pengenaan Pajak. Aurora Ayu Meijida. (2017). Aplikasi Pajak Pertambahan Nilai Atas Biro Perjalanan Wisata Pada PT Kaisa Rossie Semarang. Tugas Akhir

Recommended Citation

Kasim, Elsie Sylviana and Virginia, Fildza (2019) "ASPEK PAJAK PERTAMBAHAN NILAI PADA BIRO PERJALANAN WISATA (STUDI KASUS PT V)," Jurnal Administrasi Bisnis Terapan: Vol. 2: Iss. 1, Article 3.
DOI: 10.7454/jabt.v2i1.69
Available at: https://scholarhub.ui.ac.id/jabt/vol2/iss1/3