[ABSTRAK
Mengacu pada ketentuan Pasal 16 F UU Piak Pertambahan Nilai (UU PPN), Pembeli Barang Kena Pajak (BKP) bertanggung jawab secara renteng ataspembayaran pajak, sepanjang tidak dapat menunjukkan bukti bahwa penal; telah dibayar. Namun pada penerapannya ada Pengusaha Kena Pajak (PKP) yang PajakMasukannya tidak diakui oleh fiskus. Oleh karena itu, penelitian yang dilakukan berdasarkan pendekatan kualitatif ini bertujuan untuk menganalisa ketentuan PPNatas 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 atastanggung jawab renteng.ABSTRAK
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 cannot 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 goodstransaction and it?s conformity with joint responsibility concept and describes the obstacles encountered by taxable person in implementing the provision of theVAT 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 cannot show the evidence that taxes have been paid. However, in implementing thereis taxable person who the inputing tax does not approve by tax authority.Therefore, the purpose of research that conducted by the qualitative approach is toanalyze the VAT provision of payment responsibility on purchase goodstransaction and it’s conformity with joint responsibility concept and describes theobstacles encountered by taxable person in implementing the provision of theVAT joint responsibility.] |
S-Arihta Naomi.pdf :: Unduh