Kesalahan Mekanisme Pemungutan Pajak Pertambahan Nilai

Sri Hanggana

Abstract


The purpose of this study is to find the mistake of the PPN collection according to UU No. 42 th 2009 about alteration of UU No. 8 th 1983 about PPN and PPnMB. The mistake is caused the low of payment of PPN. Hanggana (2008) concluded that 97% businessmen choose manipulation strategy on PPN. Those mistakes are (1) pushing constumer to not pay PPN so the cost is lower, do not break the law, no punishment, and available in the same place, (2) customer who pay PPN can not control the flow of money to the government, (3) pushing the entrepreneuer not become a PKP in order to low the cost, (4) pushing entrepreneuer to take PPN without fee, but there is a punishment, jail and fine, (5) entrepreneuer need large capital to pay PPN in, (6) if all entrepreneuer are tax-abiding, then the small entrepreneuer and non-PKP entrepreneuer are passed the tax-abiding one’s, (7) tax-abiding entrepreneuer because of high cost, (8) tax-abiding entrepreneuer become bangkrupt, (9) entrepreneuer who manipulate tax will be bangkrupt because of paying fine and jailed, (10) the existing entrepreneuers are they who manipulated tax, but not jailed, (11) entrepreneuer who manipulate PPN should manipulate PPh for earnings and wages.


Keywords


Mistakes Tax collection Entrepreneuer Customers

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References


Budget in brief APBN 2015. Pendapatan Negara 2015. Direktorat Jenderal Anggaran Kementerian Keuangan Republik Indonesia

Hanggana, Sri. 2008. Analisis Diskriptif Model Peraturan PPN Yang Menghambat dan yang Meningkatkan Motivasi Pengusaha Menyetor PPN. Manajemen Usahawan Indonesia. No.01/TH.XXXVII.Universitas Indonesia. Jakarta.

Hestu YS.2011. Jumlah Wajib Pajak dan PKP.http://www.pajak.go.id/,15 Apr 2012

Peraturan Menteri Keuangan Nomor 197/PMK.03/2013. Tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 68/PMK.03/2010 Tentang Batasan Pengusaha Kecil Pajak Pertambahan Nilai.

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UU Nomor 36 Tahun 2008. Tentang Perubahan keempat atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan.

UU Nomor 42 Tahun 2009. Tentang Perubahan Ketiga atas Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah.




DOI: http://dx.doi.org/10.21107/infestasi.v13i1.3051

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