MEDIA BISNIS
Vol 6 No 2 (2014): MEDIA BISNIS

ANALISIS KRITIS TENTANG KERUGIAN ATAS PERATURAN RESTITUSI PPN YANG DISETAHUNAN

IRWAN IRWAN (STIE Trisakti)



Article Info

Publish Date
28 Jul 2022

Abstract

Speaking of VAT refunds we agree affairs will certainly be difficult. Various rules and Act has been in launch to facilitate Tax able Person (PKP) in VAT refunds but obstacles do remain. The occurrence of VAT refunds due to excess PKP pay VAT, input VAT where the larger number safter the Exodus subtract VAT. There are two ways to address the over payment of VAT, the first way of compensation, a second way of restitution. PKP many chose the first way. PKP consequences when doing continuous compensation of the cash flows is because it will happen funds deposited in the State Treasury, where as if it significant funds will be needed by the company (PKP) for use in its business activities. This paper will try to calculate the impact of the loss on delayed refunds. If excess tax money is stored in the form of savings or deposits, because if the VAT excess money held in the State Treasury, PKP does not earn interest.

Copyrights © 2014






Journal Info

Abbrev

mb

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Media Bisnis is biannual publication issued in the month of March and September. Media Bisnis is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human ...