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ABSTRAKMengacu pada ketentuan Pasal 16 F UU Piak Pertambahan Nilai (UU PPN), Pembeli Barang Kena Pajak (BKP) bertanggung jawab secara renteng atas
pembayaran pajak, sepanjang tidak dapat menunjukkan bukti bahwa penal; telah dibayar. Namun pada penerapannya ada Pengusaha Kena Pajak (PKP) yang Pajak
Masukannya tidak diakui oleh fiskus. Oleh karena itu, penelitian yang dilakukan berdasarkan pendekatan kualitatif ini bertujuan untuk menganalisa ketentuan PPN
atas tanggung jawab pembayaran dalam transaksi pembelian BKP dan kesesuaiannya dengan konsep tanggung jawab renteng serta menggambarkan hambatan yang dihadapi oleh PKP dalam melaksanakan ketentuan PPN atas
tanggung jawab renteng.
ABSTRAKPursuant to provision of Article 16 F of prevailing Value Added Tax (VAT) Law, buyer of taxable goods have joint responsibility to VAT payment as long as can
not show the evidence that taxes have been paid. However, in implementing there is taxable person who the inputing tax does not approve by tax authority.
Therefore, the purpose of research that conducted by the qualitative approach is to analyze the VAT provision of payment responsibility on purchase goods
transaction and it?s conformity with joint responsibility concept and describes the obstacles encountered by taxable person in implementing the provision of the
VAT joint responsibility., Pursuant to provision of Article 16 F of prevailing Value Added Tax (VAT) Law,
buyer of taxable goods have joint responsibility to VAT payment as long as can
not show the evidence that taxes have been paid. However, in implementing there
is taxable person who the inputing tax does not approve by tax authority.
Therefore, the purpose of research that conducted by the qualitative approach is to
analyze the VAT provision of payment responsibility on purchase goods
transaction and it’s conformity with joint responsibility concept and describes the
obstacles encountered by taxable person in implementing the provision of the
VAT joint responsibility.]