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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Karniawan, Nanda
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Economics, Econometrics & Finance

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Penerapan Pajak Pertambahan Nilai Berdasarkan PMK No.121/PMK.003/2015 atas Transaksi Ekspor Impor pada Perusahaan Freight Forwarding : Studi Kasus : PT. Leschaco Logistic Indonesia Karniawan, Nanda; Syahzuni, Barlia Annis
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.178 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 4.1215

Abstract

The purpose of this research is to determine of the implementation of value added tax (VAT) for an export and import transaction in a freight forwarding company based on  PMK NO.121/PMK.003/2015. The result of this research is that for transaction export and import that has been running from the company that already appropriate to the regulation of PMK NO.121/PMK.003/2015. The export and import transaction is already using the rate of 10% x10% from the tax base amount as a refer to PMK NO.121/PMK.003/2015. Every purchase and sell transaction is already record in SAP from the receivable and payable until the transaction is paid. The company should report all the transaction from the purchase till selling in the VAT report. To complete the payment, the company should pay the owed VAT first then the customer will pay base on payment term and the company has a strong cash flow to complete the payment of VAT report
Co-Authors Syahzuni, Barlia Annis