Pengenaan Pajak Pertambahan Nilai terhadap Obat (Studi pada Rumah Sakit Pendidikan Prof. dr. Chairuddin Panusunan Lubis)

Abstract

Taxes are a source of State treasury income which will increase every year and be used to finance expenses and be used for national development. Value-Added Tax is a tax imposed on taxable goods/and taxable services. Taxable goods/and taxable services consist of many types, one of which is medicine. Medicines which are given to outpatients are subject to Value-Added Tax in accordance with the applicable law. Departing from this background, the author then wants to discuss it in this final assignment with the title “Imposing Value-Added Tax on Medicines (Study at the Prof. Dr. Chairuddin Panusunan Lubis Teaching Hospital)”. This research aims to determine the imposition of value added tax on medicines for outpatients, to determine the impact of the imposition of value added tax on outpatient access to consuming medicines, to find out the mechanism for paying value added tax on medicines at the Prof. Dr. Chairuddin Panusunan Lubis Teaching Hospital. This research uses a qualitative method with a descriptive approach which is used to collect data by observing, conducting interviews and taking documentation. The results of the research can determine the imposition of value added tax on medicines for outpatients, the mechanism for paying value added tax on medicines, and the impact of value added tax on medicines on access to use of medicines for outpatients. There is no impact on access to medicines because taxes are a citizen’s obligation to their country.