{"id":8818,"date":"2021-04-13T10:43:38","date_gmt":"2021-04-13T03:43:38","guid":{"rendered":"https:\/\/blud.co.id\/wp\/?p=8818"},"modified":"2023-02-24T20:19:45","modified_gmt":"2023-02-24T13:19:45","slug":"pemungutan-pajak-pertambahan-nilai","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/pemungutan-pajak-pertambahan-nilai\/","title":{"rendered":"Pemungutan Pajak Pertambahan Nilai (PPN)"},"content":{"rendered":"

Pemungutan Pajak Pertambahan Nilai atau PPN merupakan pelunasan pajak yang dikenakan atas setiap transaksi pembelian barang atau perolehan jasa dari pihak ketiga. Salah satu contohnya yaitu\u00a0 pembelian alat tulis kantor, pembelian seragam untuk keperluan dinas, pembelian komputer. Selain itu, contohnya yaitu pembelian mesin absensi pegawai, perolehan jasa konstruksi, perolehan jasa pemasangan mesin absensi, perolehan jasa perawatan AC kantor, dan perolehan jasa atas tenaga keamanan. Secara umum atas setiap transaksi pembelian barang dan perolehan jasa dari pihak ketiga atau rekanan yang dibayar oleh bendahara harus dilakukan Pemungutan Pajak Pertambahan Nilai (PPN). Namun demikian, terdapat beberapa transaksi pembelian barang dan perolehan jasa dari pihak ketiga yang tidak perlu \u00a0dipungut PPN oleh bendahara, diantaranya yaitu:<\/p>\n

    \n
  1. Pembayaran yang jumlahnya paling banyak Rp1.000.000,00 (satu juta rupiah). Selain itu,\u00a0 tidak merupakan pembayaran yang terpecah-pecah;<\/li>\n
  2. Pembayaran untuk pembebasan tanah;<\/li>\n
  3. Pembayaran atas penyerahan Barang Kena Pajak dan\/atau Jasa Kena Pajak yang menurut ketentuan perundang-undangan yang berlaku. Serta mendapat fasilitas Pajak Pertambahan Nilai tidak dipungut dan\/atau dibebaskan dari pengenaan Pajak Pertambahan Nilai;<\/li>\n
  4. Pembayaran untuk penyerahan Bahan Bakar Minyak (BBM). Serta Bukan Bahan Bakar Minyak oleh PT Pertamina (Persero);<\/li>\n
  5. Pembayaran yang diperuntukkan untuk rekening telepon;<\/li>\n
  6. Pembayaran jasa angkutan udara yang diserahkan oleh perusahaan penerbangan;<\/li>\n
  7. Pembelian barang lainnya seperti untuk penyerahan barang atau jasa yang menurut ketentuan perundang-undangan yang berlaku tidak dikenakan Pajak Pertambahan Nilai (PPN).<\/li>\n<\/ol>\n

     <\/p>\n

    Peraturan-peraturan perpajakan yang menjadi dasar hukum dalam pelaksanaan pemungutan Pemungutan Pajak Pertambahan Nilai atau PPN adalah antara lain:<\/p>\n

      \n
    1. Undang-Undang Nomor 8 Tahun 1983 sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 42 Tahun 2009;<\/li>\n
    2. Peraturan Menteri Keuangan Nomor 68\/PMK.03\/2010;<\/a><\/li>\n
    3. Peraturan Direktur Jenderal Pajak Nomor 44\/PJ\/2010;<\/li>\n
    4. Keputusan Menteri Keuangan Nomor 563\/KMK.03\/2003.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

      Pemungutan Pajak Pertambahan Nilai atau PPN merupakan pelunasan pajak yang dikenakan atas setiap transaksi pembelian barang atau perolehan jasa dari pihak ketiga. Salah satu contohnya yaitu\u00a0 pembelian alat tulis kantor, pembelian seragam untuk keperluan dinas, pembelian komputer. Selain itu, contohnya yaitu pembelian mesin absensi pegawai, perolehan jasa konstruksi, perolehan jasa pemasangan mesin absensi, perolehan jasa […]<\/p>\n","protected":false},"author":1,"featured_media":6746,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[633,25],"tags":[],"class_list":["post-8818","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","category-blud"],"yoast_head":"\nPemungutan Pajak Pertambahan Nilai (PPN) - 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