Tata Laksana Penerapan PPN Keluaran di Kantor PTPN III

Abstract

Value Added Tax ( VAT ), is an indirect tax, meaning that the tax is paid by the consumer. Thus, it is said to be indirect because consumers do not pay directly to the government or are transferred to other people or third parties. There are 2 types of VAT, namely Output VAT and Input VAT. Output VAT is the VAT that is collected when the PKP sells/delivers the Taxable Goods, while the Input VAT is th e VAT that is paid by the PKP buying/obtaining the Taxable Goods. The purpose of writing this report is to find out the procedures for implementing & calculating output VAT at PT. Nusantara Plantation III Medan. In the report the author uses the method of observation, interviews, documentation, and literature study from field work practices that have been implemented. It can be concluded that the implementation of VAT has been going well in accordance with the applicable laws/PMK regulation.