Analisis PPN Membangun Sendiri untuk Pengusaha Kena Pajak di Indonesia

Authors

  • Fany Inasius Bina Nusantara University

DOI:

https://doi.org/10.21512/bbr.v3i1.1266

Keywords:

Value Added Tax, Self Build Activity, Contractor Service, Taxable Firm

Abstract

Value-Added Tax (VAT) imposition on self build activity will be distinguished if it is provided by using contractor service. As the result, different VAT treatment on both transactions above has implication to whole company‘s profit. In fact, the implementation of this regulation was ineffective because Taxable Firm will easily run away from such disadvantageous regulation. This paper focuses on comparison between VAT imposition to Taxable Firm in the form of limited liability company for self build activity and equal treatment to building
construction provided by contractor. In fact, from comparative and descriptive researches, it is found that equal treatment on VAT imposition for self construction by Taxable Firm will not reduce income tax earnings compared with using contractor service. On the contrary, VAT imposition for self build activity by Taxable Firm in the form of Limited Liability Company becomes ineffective. In the other sides, because VAT in by means of self
build activity that can not be credited it has implication to inefficiency that in turn will not conducive to business climates.
Dimensions

Plum Analytics

Author Biography

Fany Inasius, Bina Nusantara University

Jurusan Akuntansi

References

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Published

2012-05-31
Abstract 512  .
PDF downloaded 1122  .