PPN & PPNBM: SUBJEK, OBJEK SERTA MEKANISME DI INDONESIA

Elvina Zailanty Harahap (Jurusan Perbankan Syariah, Fakultas Ekonomi dan Bisnis Islam UIN-SU Medan)
Muhammad Hafizhan Fakhri, Ocha Pratika, Dini Vientiany (UIN-SU Medan)

Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
Vol. 2 No. 4 (2024): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

The aim of the research is to increase information regarding VAT and PPnBM. This research uses descriptive research with a qualitative approach. VAT is a tax on consumption of goods and services in the customs area which is imposed in stages in each production and distribution channel. PPnBM is a tax levied on the delivery of BKP which is a luxury item. The VAT rate is regulated as follows: 10% .0%, specifically VAT on exports of Taxable Goods. The PPnBm rate is set at a minimum of 10% and a maximum of 200%. The basis for PPnBM is based on Law Article 8 No. 42 of 2009 concerning the 3rd Amendment to Law no. 8 of 1983