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Abstract

Crediting input tax prior to the Omnibus Law is only for the acquisition and/or import of capital goods. After the Omnibus Law, input tax credits are not only limited to the acquisition and/or import of capital goods. This study discusses input tax crediting for Taxable Entrepreneurs who have not produced after the Omnibus Law at PT Z. The data collection techniques used in this research are library research and field research. The results of the research and analysis can be concluded as follows: the input tax of Rp.391,869,212 is the acquisition of Taxable Goods or Taxable Services which are not capital goods. The total total cost of taxation of input tax that can be credited is Rp. 602,095, - without any additional compliance costs. Meanwhile, the input tax that cannot be credited is IDR 0, - there is an additional compliance cost, namely a psychological cost when examined by the tax office. This research is expected to provide input for the government, especially the Directorate General of Taxes (DGT) and also for taxpayers, as a study material related to aspects of Value Added Tax on input tax correction. This research is expected to provide information and reference material in reviewing input tax credits for Taxable Entrepreneurs who have not produced after the Omnibus Law

References

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