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"Skripsi ini membahas perubahan kebijakan yang terjadi pada perlakuan Pajak Pertambahan Nilai atas penyerahan mobil bekas. Penelitian ini bertujuan menggambarkan latar belakang perubahan kebijakan, menganalisis perubahan kebijakan tersebut dari konsep presumptive taxation, serta menggambarkan implikasi dari perubahan kebijakan tersebut terhadap pelaksanaan kewajiban perpajakan pengusaha mobil bekas. Latar belakang perubahan adalah untuk mendorong wajib pajak masuk ke dalam sistem pajak umum. Dari konsepsi Presumptive Taxation, perubahan kebijakan tersebut dilakukan dalam rangka memenuhi aspek-aspek dalam sistem presumptive yang sebelumnya tidak terdapat di dalam peraturan mengenai mekanisme nilai lain. Implikasi atas perubahan kebijakan tersebut berkaitan dengan perubahan mekanisme yang digunakan dalam menentukan jumlah PPN terutang, perubahan tarif efektif PPN dan perubahan dari definisi taxable person.

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This undergraduate thesis discusses about changes in Value Added Tax treatment On Transfer of Used Car. This study aims to describe the background of policy changes, analyze the policy change from the concept of presumptive taxation and describes the implications of changes in policy on the implementation of the used car business tax obligations. The background of the changes is to encourage taxpayers into the regular tax system. From the concept of presumptive taxation, policy change was made in order to meet aspects of presumptive systems that were not contained in the regulations regarding other value mechanism. Implications for policy changes related to changes in the mechanisms used in determining the amount of VAT payable, the effective VAT rate and the definition of taxable person."

"Newspapers have important function like information, education, entertainment, economic and other function. Because those functions, associate of newspaper ask tax exemption to Government. Beside that, in Indonesia, newspapers penetration is still low and tax incentives expected can increase this penetration. Until this time, Indonesia Government sets newspaper as VAT object. Study about effectively exemption tax on newspaper must be done in order to get incentive tax usefull. Exemption tax is revenue cost by government. The observer calculated tax exemption on newspaper to know how it can influence cost of structure in Penerbit X and cost of production in Penerbit Y.This research used qualitative approach, by means of literature study, which emphasize books as an object and field study with collecting data by interviewing and also using secondary data. The field study is being executed by interviewing finance and tax accounting at daily newspapers publisher company. The research object limited only on sources data in two newspapers publisher company in DKI Jakarta region.The objective of this research is to describe policy of VAT on newspaper in past time and the implementation policy of VAT on newspaper today. This research is also to suggest about policy on taxation for seen as contribution for Directorate General of Taxation (Direktorat Jenderal Pajak).The result of this research show that between 1986 until 1990 newspapers got tax incentives, VAT Accounted on Government (PPN Ditanggung Pemerintah). Regulation are used President?s Decision (Keputusan Presiden). Because of that time Taxation Act of Value Added Tax did?nt regulated about tax incentives. That policy had no influence with selling price of newspaper and on March 1990 this policy stopped with consideration more and more stable of live press publisher commonly. Implementation of VAT appropriate with regulation.The final conclusion of this research is tax exemption on newspapers have no significant influence on cost production of newspapers."

"Potensi penerimaan Pajak Pertambahan Nilai dari bidang jual beli mobil bekas yang berkembang pesat membuat kebutuhan akan sistem administrasi perpajakan yang efektif dan mudah menjadi penting untuk mendukung optimalisasi penerimaan negara. Skripsi ini bertujuan untuk mengevaluasi Kebijakan Pajak Pertambahan Nilai atas Penyerahan Kendaraan Bermotor bekas berdasarkan prinsip kemudahan administrasi dan menganalisis kendala serta hambatan yang terjadi di lapangan. Teknik pengumpulan data yang digunakan peneliti adalah penelitian kualitatif dengan jenis penelitian bersifat deskriptif. Dalam praktiknya jika ditinjau dari asas kemudahan administrasi, perubahan kebijakan yang berlaku saat ini yaitu PMK 65/2022 membawa dampak signifikan terhadap kemudahan administrasi perpajakan antara lain melalui penyederhanaan tarif, mekanisme penghitungan kredit pajak masukan. Namun, masih terdapat kendala dalam implementasi yang dirasakan oleh Pengusaha Kena Pajak yang bergerak di bidang jual beli mobil bekas, terutama dari aspek kepastian hukum terkait tarif yang mengakibatkan terjadinya perubahan mendadak oleh pemerintah karena intervensi politik. Selain itu kendala juga terdapat pada serta aspek kesederhanaan dalam konteks sistem administrasi yang digunakan yaitu, Coretax Administration yang mengharuskan Pengusaha Kena Pajak melakukan transisi penyesuain sistem mengikuti ketentuan baru, dan masih seringnya dijumpai kendala teknis dalam penggunaan Coretax Administration.

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The growing potential of VAT revenue from the used car trading sector highlights the urgent need for an effective and user-friendly tax administration system to support the optimization of state revenue. This paper aims to evaluate the Value Added Tax (VAT) policy on the delivery of used motor vehicles based on the principle of ease of administration, as well as to analyze the obstacles and challenges encountered in practice. The research uses a qualitative descriptive approach with data collected through in-depth interviews and literature studies. In practice, when viewed through the lens of ease of administration, the current policy PMK 65/2022 has brought significant impact, particularly through the simplification of tax rates and input tax credit calculation mechanisms. However, there are still notable challenges faced by taxable entrepreneurs in the used car trading sector, especially regarding legal certainty. Sudden changes in regulations due to political intervention have created instability in tax rate application. In addition, simplicity remains an issue in the administrative system itself, as the transition to the Coretax Administration system has required adjustments to new provisions and continues to face frequent technical difficulties."