SKRIPSI
UNIVERSITAS MUHAMMADIYAH PALEMBANG F A K U L T A S E K O N O M I
2007
O L E H :
NAMA : RANDY A R T I S Y A H NIM : 22 2002 082
UNIVERSITAS MUHAMMADIYAH PALEMBANG F A K U L T A S EKONOMI
2007 SKRIPSI
Untuk Memeaubl Salah Satu Persyaratan Mcmpcrokh GclarSarjana Ekonomi
TANDA PENCESAHAN SKRIPSI
Judul : A N A U S I S T E R H A D A P P E R L A K U A N AKUNTANSI P A J A K P E R T A M B A H A N N I L A I (PPN) PADA K O P E R A S I WANITA K E L U A R G A P U S R I
Nama : R A N D Y A R T I S Y A H M M : 22 2002 082
Fakultaa : E kono mi Jurusan ; Akuntansi Mata Kuliah Pokok :
Perpajakan
Diterima dan disahkan Pada tanggal,
(H. Hasyim, SE., M.Si)
Mengetahui Dekan
y.b Ketua Jurusan Akuntansi
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^erucap S y u ^ r p a d a - C M u ^daS S ' W T l(iipersembaS^gn dengan segenap c i n t a dan ^gsiS sayang ({i^adii:
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N a m a : R a n d y A r t i s y a h N I M : 2 2 2 0 0 2 0 8 2
J u r u s a n : A k u n t a n s i
M e n y a t a k a n b a h w a s k r i p s i i n i t e l a h d i t u l i s s e n d i r i d e n g a n s u n g g u h - s u n g g u h d a n t i d a k a d a b a g i a n y a n g m e r u p a k a n p e n j i p l a k a n k a r y a o r a n g l a i n .
A p a b i l a d i k e m u d i a n h a r i t e r b u k t i b a h w a p e m y a t a a n i n i t i d a k b e n a r , m a k a s a y a s a n g g g u p m e n e r i m a s a n k s i b e r u p a p e m b a t a i a n s k r i p s i d a n s e g a l a k o n s e k u e n s i n y a .
P a l e m b a n g , J u l i 2 0 0 7 P e n u l i s
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A l h a m d u l i l l a h i r r o b b i l A ' l a m i n , s e g a l a p u j i d a n s y u k u r k e h a d i r a t A i l a h S W T , p e n u l i s d a p a t m e n y e l e s a i k a n s k r i p s i i n i y a n g b e r j u d u l " A n a l i s i s T e r h a d a p P e r l a k u a n A k u n l a n s i P a j a k P e r t a m b a h a n N i l a i P a d a K o p e r a s i K e l u a a r g a P u s r i P a l e m b a n g "
D a l a m p e n e r a p a n P r o s e s p e n c a t a t a n , p e r h i l u n g a n d a n p e n y a j i a n P P N d a l a m l a p o r a n k e u a n g a n h a r u s d i c a t a t d e n g a n j e l a s s e h i n g g a m e m u d a h k a n p e n y a m p a i a n i n f o r m a s i d e n g a n b e n a r .
U c a p a n t e r i m a k a s i h p e n u l i s s a m p a i k a n k e p a d a k e d u a o r a n g t u a k u y a n g k u s a y a n g i H . A r p a w a n d a n H j . S i s w a l a w a t i y a n g t e l a h m e n d i d i k , m e m b i a y a i , m e n d o ' a k a n , d a n m e m b e r i k a n d o r o n g a n s e r t a s e m a n g a t k e p a d a p e n u l i s . P e n u l i s j u g a m e n y a m p a i k a n t e r i m a k a s i h k e p a d a B a p a k H . H a s y i m , S E . , M . S i y a n g t e l a h m e m b i m b i n g d a n m e m b e r i k a n p e n g a r a h a n s e r t a s a r a n - s a r a n d e n g a n t u l u s d a n i k h l a s d a l a m m e n y e l e s a i k a n s k r i p s i i n i .
P e n u l i s j u g a m e n y a m p a i k a n u c a p a n t e r i m a k a s i h k e p a d a p i h a k - p i h a k y a n g t e l a h m e n g i z i n k a n , m e m b a n t u p e n u l i s d a l a m p e n y e l e s a i a n s l u d i d i F a k u l t a s E k o n o m i U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g
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U n i v e r s i l a s M u h a m m a d i y a h P a l e m b a n g b e s e n a S t a f & K a r y a w a n / i .
3. I b u H j , Y u h a n i s L a d e v v i , S E . M . S i d a n B a p i i k S i m a r d i . S E . M . S i . S e l a k u k e t u a d i m S e k r e t a r i s J i i n i s a n A k u n t a n s i F a k u l t a s E k o n o m i U n i v e r s i t a s M u l i a m m a d i y a h P a l e m b a n g .
4 . B a p a k H . H a s y i m . S E . M . S i , S e l a k u P e m b i m b i n g P e m b i m b i n g S k r i p s i 5. I b u R o s i A r m a i n i . S E . A k . M . S i , S e l a k u P e m b i m b i n g A k a d e m i k .
6. S e g e n a p T i m P e n g a j a r d a n S t a f A d n h n i s t r a s i F a k u l t a s E k o n o m i U n i v e r s i t a s - M u h a m a m d i y a h P a l e m b a n g .
7. P i m p i n a n d a n S e l u r u l i S t a f f d a n K a r y a w a n / K a r y a w a t i K o p e r a s i t e m p a t p e n e l i t i a n .
>i. - A y a l i k u t e r c i n t a H . A r p a w a n I b u k u t e r s a y a n g H j . S i s w a l a w a t i , a d i k - a d i k k u t e r k a s i h d a n k e i u a r g a b e s a r k u y a n g t e l a h m e m b e r i k a n s e m a n g a t , d i i k u n g a n , d o ' ; ] s e r t a k a s i h s a y a n g n y a .
9 . S a h a b a t - s a h a b a t k i i ( I q b a l , T a u f i k . l e a n , D a n n y , A g u n g , H e n d r a , H a t t a , A n d r e , M a i ! , O k a , E r y , H e n i , R i s a , S a i i , N i s a , E l y , D i l a . I n i a , T m a ) s e r t a t e m a n - t e m a n k i j y a n g l a i n n y a y a n g t e l a l i m e m b e r i k a n s e i n a t i g a t k e p a d a p e n u l i s d a l a m p e m i l i s a n s k r i p s i i n i .
1 0 . S e m u a p i h a k y a n g t i d a k d a p a t d i s e b u t k a n s a t u p e r s a t u .
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y a n g t e l a h d i l a k u k a n m e n d a p a t b a l a s a n d a r i - N y a d a n s e m o g a s k r i p s i i n i d a p a t b e r m a n f a a t b a g i y a n g m e m b a c a n y a .
WassaUmu*alaikum WarabmatiiUah Wabarohkatuh
P a l e m b a n g , J u l i 2 0 0 7 I
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H A L A M A N D E P A N / C D F F / I »
H A L A M A N J U D U L i' H A L A M A N P E R N Y A T A A N B E B A S P L A G I A T i i i
H A L A M A N P E N G E S A H A N S K J U P S I i v H A L A M A N M O T T O DAN P E R S E M B A H A N v
H A L A M A N P R A K A T A v i H A L A M A N D A F T A R I S I ix H A L A M A N D A F T A R T A B E L xi H A L A M A N D A F T A R L A M P I R A N x i i
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B A B I P E N D A H U L U A N
A. L a t a r B e l a k a n g M a s a l a h I B. P e r u m u s a n M a s a l a h 3 C . T u j u a n P e n e l i l i a n 3 D . M a n f a a t P e n e l i t i a n 3
B A B H K A J I A N P U S T A K A
A. P e n i l i t i a n S e b e l u m n y a 5 B. L a n d a s a n T e o r i 6
1. P a j a k 6 2 . P a j a k P e r t a m b a h a n N i l a i ( P P N ) 9
3. A k u m a n s i P a a j a k P e r t a m b a h a n N i l a i ( P P N ) 2 4
B A B m M E T O D E P E N E L I T U N
A . J e n i s P e n e l i l i a n 3 0 B . T e m p a t P e n e l i t i a n 3 0 C . O p e r a s i o n a i i s a s i V a r i a b e l 3 0
D . D a t a y a n g d i g u n a a k a n 3 1 E . T e k n i k P e n g u m p u l a n D a t a 3 2
ix
A. Hasil Penelitian 5 0 1. Gambaran Umuni Koperasi 3 4
B. Pembahasan 5 0 1 . Perlakuan Akuntansi Pajak Pertambahan Nilai 5 0
2 . Analisis Perlaakuan Akuntansi Pajak Pertambahan
Nilai Pada Koperasi Wanita Keiuarga Push 5 5
B A B V S I M P U L A N DAN S A R A N
A. Simpulan 6 7 B. Saran 6 8
D A F T A R P U S T A K A L A M P I R A N
X
T a b e l I V . 1 P e r b a n d i n g a n s i s t e m P e n c a t a t a n P a j a k 5 7 T a b e l I V . 2 R e k a p i t u l a s i P e m b e l i a n d a n P e n j u a l a n K o p e r a s i W a n i t a
K e i u a r g a P u s r i l a h u n 2 0 0 6 5 9 T a b e l r v . 3 R e k a p i t u l a s i P e m b e l i a n d a n P e n j u a l a n K o p e r a s i W a n i t a
K e i u a r g a P u s r i t a h u n 2 0 0 6 d a n 2 0 0 5 6 2 T a b e l I V . 4 N e r a c a K o p e r a s i W a n i t a K e i u a r g a P u s r i 6 6
L a m p i r a n 2 F o t o c o p y S u r a t K e m a m p u a n M e m b a c a A l - Q u r a n L a m p i r a n 3 F o t o c o p y A k t i v i t n s B i m b i n g a n S k r i p s i
xii
P e r u m u s a n m a s a l a h d a l a m p e n e l i t i a n i n i a d a l a h b a g a i m a n a p e n e r a p a n p e r l a k u a n a k u n l a n s i P a j a k P e r t a m b a h a n N i l a i ( P P N ) p a d a K o p e r a s i W a n i t a K e i u a r g a P U S R I t u j u a n y a u n t u k m e n g e t a h u i A k u n t a n s i P a j a k P e r t a m b a l i a n N i l a i ( P P N ) K o p e r a s i W a n i t a K e i u a r g a P U S R I . H a s i l d a r i p e n e l i t i a n i n i d i h a r a p k a n d a p a t m e m b e n k a n m a n f a a t a t a u k e g u n a a n b a g i P e n u l i s , b a g i K o p e r a s i W a n i t a K e i u a r g a P u s r i d a n b a g i A l m a m a t e r
P e n e l i t i a n i n i t e r m a s u k j e n i s p e n e l i t i a n e m p i r i s y a k n i p e n e l i t i a n t e r h a d a p f a k t a e m p i r i s y a n g d i p e r o l e h b e r d a s a r k a n p e n g a l a m a n . D a t a y a n g d i g u n a k a n d a t a p r i m e r , d a t a d i p e r o l e h l a n g s u n g d a r i K o p e r a s i W a n i t a K e i u a r g a P U S R I P a l e m b a n g . T e k n i k p e n g u m p u l a n d a t a m e n g g u n a k a n m e t o d e w a w a n c a r a O p e r a s i o n a i i s a s i V a r i a b e l d e n g a n V a r i a b e l A k u n t a n s i , A k u n t a n s i P P N d a n i n d i k a t o r P e n c a t a t a n P e r h i t u n g a n d a n p e n e i l a i a n . M e t o d e a n a l i s i s y a n g d i g u n a k a n a d a l a h k u a n t i t a t i f . y a i t u m e m b a n d i n g k a n p e r l a k i i k a n a k u n t a n s i P a j a k P e r t a m b a l i a n N i l a i ( P P N ) t e r h a d a p p e n y u s u n a n l a p o r a n k e u a n g a n y a n g m e i u u - u t t e o r i - t e o r i y a n g r e l e v a n d a n y a n g t e l a h d i t e r a p k a n p a d a K o p e r a s i W a n i t a K e i u a r g a P U S R I P a l e m b a n g u n t u k m e m b u a t g a m b a r a n s e c a r a s i s t e m a t i s , f a k t u a l , d a n a k i i r a t m e n g e n a i f a k t a - f a k t a , s i f a t - s i f a t s e r t a h u b u n g a n a n t a r a f t n o m e n a y a n g d i s e l i d i k i .
H a s i l a n a l i s i s m e m u i j u k a n b a h w a p e r l a k u a n a k u n t a n s i P a j a k P e i l a m b a h a n N i l a i y a n g d i t e r a p k a n o i e h k o p e r a s i w a n i t a K e i u a r g a P u s r i b e l u m s e s u a i d e n g a n t e o r i y a n g a d a d a n t i d a k a d a n y a p e m i s a h a n a n t a r a p a j a k m a s u k a n d a n p a j a k k e l u a r a n d a l a m p e n y a j i a n p a d a l a p o r a n k e u a n g a n . M e t o d e p e n i l a i a n P P N s u d a l i s e s u a i , h a n y a s a j a b e l u m t e p a t d a n a k u r a t . P e n y a j i a n d a l a m l a p o r a n k e u a n g a n b e l u m s e s u a i d e n g a n S t a n d a r A k u n t a n s i y a n g a d a k h u s u s n y a p a d a l a p o r a n l a b a r u g i d a n n e r a c a .
K a t a K u n c i : P e r l a k u a n a k u n t a n s i d a n P a j a k P e r t a m b a h a n N i l a i .
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A. Latar Belakang Masalah
P a j a k s a n g a t p e n t i n g d a l a m m e m b i a y a i p e m b a n g u n a n y a n g b e r g u n a b a g f k e p e n t i n g a n b e r s a m a . P e m e r i n t a h s e l a l u b e r u s a h a a g a r d a l a m p e m u n g u t a n p a j a k t i d a k t e r j a d i k e n d a l a a t a u h a m b a t a n y a i r g d a p a t m e n g a k i b a t k a n p e n e r i m a a n d a r i p a j a k b e r k u r a n g , s e h i n g g a m e n i m b u l k a n k e s u l i l a n b a g i p e m e n n t a h d a l a m m e m b i a y a i p e n g e l u a r a n a t a u p e m b e l a n j a a n n e g a r a y a n g t e r u s m e n i n g k a t .
S a l a h s a t u p a j a k y a n g d i p u n g u t p e m e r i n t a h a d a l a h i * a j a k P e r t a m b a h a n N i l a i ( P P N ) , y a i t u m e r u p a k a n p a j a k y a n g d i k e n a k a n a t i i s k o n s u m s i d i d a l a m n e g e r i ( d i d a l a m d a e r a h p a b e a n ) . b a i k k o n s u m s i b a r a n g m a u p u n jasa A d a p i u i b a r a n g y a n g d i k e n a k a n P P N m e n u r u t U U N o . 1 8 p a s a l 1 a n g k a 2 d a n 3 a d a l a h B a r a n g k e n a p a j a k y a i t u b a r a n g y a n g b e r w u j u d y a n g m e n u r u t s i l a l a t a u h u k u m n y a d a p a t b e r u o a b a r a n g b e r g e r a k a t a u b a r a n g t i d a k b e r g e r a k d a n b a r a n g y a n g t i d a k ^ b e r w u j u d y a n g d i k e n a k a n p a j a k .
A d a p i m m e n u r u t k e i e n t u a n U U N o . 1 8 / 2 0 0 0 A n g k a 1 4 , P e n g i i s a l i a a d a l a h :
" o r a n g p r i b a d i a t a u b a d a n y a n g d a l a i n k e g i a t a n u s a h a a t a u p e k e r j a a n y a m e n g h a s i l k a n b a r a n g i n e n g i m p o r b a r a n g , m e n g e k s p o r b a r a n g m e l a k u k a n u s a h a p e r d a g a n g a n , m e n i a n f a a t k a n b a r a n g t i d a k b e r w u j u d d i i r i l u a r d a e r a h p a b e a n , m e l a k u k a n u s a h a j a s a a t a u m c m a n l ' a a t k a u j a s a d a i i l u a r d a e r a h p a b e a n " , B e r d a s a r k a n U n d a n g - u n d a n g t e r s e b u t m a l : a s e t i a p p e r u s a h a a n y a n g m e l a k u k a n
1
k e g i a i a n u s a h a , y a n g m e n g h a s i l k a n B K P d a n J K P a k a n d i k e n a k a n P a j a k P e r t a m b a h a n N i l a i ( P P N ) .
P e r l a k u a n A k u n l a n s i P P N t e r d i r i d a n s i s t e m p e n c a t a t a n , p e r h i t u n g a n d a n p e n y a j i a n l a p o r a n k e u a n g a n k h u s u s n y a l a p o r a n l a b a r u g i d a n n e r a c a . P e n c a t a t a n P P N t e r d i r i d a r i p e n c a t a t a n p e r p e t u a l d a n s i s t e m p e n c a t a t a n p e r i o d e a t a u t l s i k . P e n c a t a t a n p e r p e t u a l a d a l a h p e n c a t a t a n d i l a k u k a n s e t i a p m u t a s i y a n g t e r j a d i p a d a P P N l e r s e b u t p a d a s a a l i t u . P e n c a t a t a n s e c a r a s i s t e m t l s i k d i l a k u k a n p a d a a k h i r p e r i o d e a k u n t a n s i d i m a n a p e r u s a h a a n t i d a k s e l a l u m e n c a t a t m u t a s i y a n g t e r j a d i p a d a p e r s e d i a a n y a n g d i m i l i k i n y a ,
M e t o d e P e r h i t u n g a n P P N a d a t i g a m e t o d e y a i t u A d i t i o n M e t h o d , S u b t r a c t i o n M e t h o d d a n C r e d i t M e t h o d . P e n y a j i a n p e r h i t u n g a n P P N d a l a m l a p o r a n k e u a n g a n t e r d a p a t d a l a m l a p o r a n l a b a r u g i d a n n e r a c a . L a b a r u g i m e n g a m b a r k a n h a s i l y a n g d i t e r i m a p e r u s a h a a n s e l a m a s u l u p e n o d e t e r t e n t u s e r t a b i a y a - b i n y a y a n g d i k e l u a r k a n u n t u k m e n d a p a t k a n h a s i l . L a b a d a p a t d i u k u r d e n g a n m e m b a n d i n g k a n p e n d a p u t a n d a n b e b a n p a d a a k h i r p e r i o d e .
K o p e r a s i W a n i t a K e l u a r g a - R u s r i a d a l a h s e b a g a i s a l a h s a t u p e r u s a h a a n j a s a s e k a l i g u s p e r u s a h a a n d a g a n g . D a l a m m e l a k u k a n p e n c a t a t a n , k o p e r a s i m e n g g u n a k a n m e t o d e p e r p e t u a l d i m a n a p e n c a t a t a n b a r a n g y a n g m a s u k a t a u k e t u a r d i l a k u k a n p a d a s a a t t e r j a d i n y a t r a n s a k s i , s e h i n g g a d e n g a n m u d a h m e l a k u k a n p e n c a t a t a n t e r h a d a p P P N s e t i a p t e r j a d i n y a t r a n s a k s i .
K o p e r a s i W a n i t a K c t e t t t g a . F u s r i d i d a l a m p e r h i l u n g a n P P N m e n g u n a k a n C r e d i t M e t h o d y a i t u m e n c a r i s e l i s i h a n t a r a p a j a k y a n g d i p u n g u t p a d a p e n j u a l a n .
0
a k h i r p e r i o d e a k u n t a n s i d i l a k u k a n p e n y u s u n a n l a p o r a n k e u a n g a n p e r u s a h a a n y a n g d a p a t m e m b e r i k a n i n f o r m a s i y a n g d i p e r l u k a n b a g i p e r u s a h a a n u n t u k m e l a p o r k a n p e r t a n g g u n g - j a w a b a n y a b a i k k e p a d a p i h a k i n t e r n m a u p u n p i h a k e k s t e r n y a n g b e r k e p e n t i n g a n . S a l a h s a t u i n f o r m a s i y a n g d i s a j i k a n d a l a m l a p o r a n k e u a n g a n ( n e r a c a ) a d a l a h m e n g e n a i P a j a k P e r t a m b a h a n N i l a i y a n g d i b a y a r d i m u k a a t a u p u n y a n g m a s i h t e r u t a n g
K o p e r a s i W a n i t a K c k u i c g i i s e b a g a i s a l a h s a t u k o p e r a s i y a n g b e r g e r a k d i b i d a n g u s a h a j u s a s e k a l i g u s p e r d a g a n g a n . D a h i m p e n c a t a t a n p e m b e l i a n , K o p e r a s i W a n i t a K e i u a r g a P i i s r i t i d a k m e m i s a h k a n n i i a i P P N m a s u k a n d e n g a n h a r g a b a r a n g y a n g s e s u n g g u h n y a b e g i t u j u g a s a a t m e l a k u k a n t r a n s a k s i p e n j u a l a n d i m a n a l i d a k a d a n y a p e m i s a h a n n i l a i P P N k e l u a r a n d e n g a n h a r g a b a r a n g y a n g d i j u a i a k i b a t t i d a k a d a n y a p e m i s a h a n a n t a r a P P N m a s u k a n d e n g a n h a r g a y a n g s e s u n g g u h n y a m a k a a k a n b e r p e n g a r u h j u g a t e r h a d a p n i l a i p e r s e d i a a n b a r a n g d a n p e n e n t u a n h a r g a p o k o k p e n j u a l a n . B e r d a s a r k a n u r a i a n t e r s e b u t d i a t a s p e n u l i s t e r t a r i k u n t u k m e m i l i h j u d u l " A n a l i s i s T e r h a d a p P e r l a k u a n A k u n t a n s i P a j a k
• • W c A r - A i T r - i . - . , . „ i P e r t a m b a h a n N i l a i ( P P N ) P a d a K o p e r a s i W a n i t a K e U i a r g a - P t w r f " ^ ^ '
B. Perumusan Masalah
B e r d a s a r k a n l a t a r b e l a k a n g m a s a l a h d i a t a s , m a k a d a p a t d i s i m p u l k a n p e r u m u s a n m a s a l a h y a n g a k a n d i b a h a s d a l a m p e n e l i t i a n i n i a d a l a h b a g a i m a n a p e n e r a p a n p c r l a k u a n a k u n t a n s i P a j a k P e r t a m b a h a n N i l a i ( P P N ) p a d a K o p e r a s i W a n i t a K e i u a r g a P U S R I ?
C . Tujuan Penelitian
B e r d a s a r k a n m a s a l a h y a n g d i k e m u k a k a n d i a t a s , m a k a t u j u a n d a r i p e n e l i t i a n i n i a d a l a h u n t u k m e n g e t a h u i A k u n t a n s i P a j a k P e r t a m b a h a n N i l a i ( P P N ) K o p e r a s i W a n i t a K e i u a r g a P U S R I .
K Manfaat Penelitian
H a s i l d a r i p e n e l i t i a n i n i d i h a r a p k a n d a p a t m e m b e r i k a n m a n f a a t a t a u k e g u n a a n b a g i :
1, B a g i P e n u l i s
P e n e l i t i a n i n i d i h a r a p k a n d a p a t m e m b e r i k a n s u m b a n g a n p e m i k i r a n d a n t a m b a h a n i n f o n n a s i y a n g b e r h u b u n g a n d e n g a n P e r l a k u a n A k u n t a n s i P a j a k P e r t a m b a h a n N i l a i ( P P N ) .
2 . B a g i K o p e r a s i W a n i t a K e i u a r g a P U S R I P a l e m b a n g .
P e n e l i t i a n i n i d i h a r a p k a n d a p a t m e n j a d ' m a s u k a n i n f o r m a s i b a g i K o p e r a s i a g a r m e n g h i t u n g , m e m b a y a r d a n m e l a p o r k a n m e n g e n a i P P N y a n g
t e r u t a n g s e r t a m e m p e n g a r u h i l a p o r a n k e u a n g a n k o p e r a s i s e c a r a b e n a r d a n j e l a s
3 . B a g i A l m a m a t e r
P e n e l i t i a n i n i d a p a t m e n j a d i b a h a n a c u a n b a g i p i h a k l a i n y a n g i n g i n m e n g a d a k a n p e n e l i t i a n y a n g s e j e n i s .
P e n e l i t i a n s e b e l u m n y a t e l a h d i l a k u k a n o l e h S o r a y a ( 2 0 0 3 ) : b e r i s i k a n t e n t a n g p e n e l i t i a n a l a s P a j a k P e r t a m b a h a n N i l a i p a d a P D . M e r c u B u a n a P a l e m b a n g d e n g a n m e n g a m b i l p o k o k p e r m a s a l a h a n m e n g e n a i b a g a i m a n a p e r l a k u a n k u n t a n s i P a j a k P e r t a m b a h a n N i l a i a t a s p e n j u a l a n d a n b a g a i m a n a P e r l a k u a n A k u n t a n s i P a j a k P e r t a m b a h a n N i l a i T e r h a d a p P e n y u s u n a n L a p o r a n K e u a n g a n P a d a P D . M e r c u B u a n a P a l e m b a n g . A d a p u n t u j u a n d a r i p e n e l i t i a n i n i a d a l a h u n t u k m e n g e t a h u i P e r l a k u a n A k u n t a n s i P a j a k P a j a k P e r t a m b a h a n N i l a i t e r h a d a p P e m b e l i a n , P e n j u a l a n s e r t a P e n y u s u n a n L a p o r a n K e u a n g a n a p a k a h s u d a h b e r d a s a r k a n U n d a n g - u n d a n g N o m o r 1 8 T a h u n 2 0 0 0 .
M e t o d e a n a l i s i s y a n g d i g u n a k a n d a l a m p e n e l i t i a n t e r s e b u t a d a l a h a n a l i s i s k u a l i t a t i f d a n k u a n t i t a t i f y a i t u m e n g g u n a k a n d a t a - d a t a a t a u t e o r i - t e o r i a t a u u r a i a n k a l a - k a l a d a l a m s u a t u l a p o r a n y a n g d i k u m p u l k a n k e m u d i a n d i l a k u k a n a n a l i s i s d e n g a n m a k s u d u n t u k m e m p e r o l e h k e s i m p u l a n y a n g s e l a n j u t n y a d i s a j i k a n d a l a m b e n t u k d a t a y a n g t e l a h d i o l a h . P D M e r c u B u a n a P a l e m b a n g m e r u p a k a n a g c n f u r n i t u r e , p r o d u k s i y a i i g d i h a s i l k a n m e r u p a k a n p r o d u k s i k o n s u m s i r u m a h t a n g g a . P r o d u k s i y a n g d i d i s t r i b u s i k a n p e r u s a h a a n b e r j u m l a h 5 0 j e n i s d a r i k e - 5 p r i n s i p a l / p a b r i k a n . B e r d a s a r k a n p e n i l a i a n ^ j^ ^ u y ^ , , - ^
d i l a k u k a n d a p a t d i k e t a h u i P e r l a k u a n A k u m a n s i P a j a k P e r l a m b a n a ^ N i l a i ^ ' i ^ ' N
6
t e r h a d a p P e m b e l i a n , P e n j u a l a n b a r a n g d a g a n g a n k h u s u s n y a P a j a k M a s u k a n d a n P a j a k K e l u a r a n , b e g i t u p u l a p a d a P e r l a k u a n A k u n t a n s i P a j a k P e r t a m b a h a n N i l a i t e r h a d a p p e n y u s u n a n l a p o r a n k e u a n g a n t e l a h b e n a r / b e r d a s a r k a n
U n d a n g - u n d a n g p e r p a j a k a n N o 1 8 t a h u n 2 0 0 0 ,
P e r b e d a a n y a n g a d a y a i t u d i a n a l i s i s d a n i n d i k a t o r d a l a m p e n e l i t i a n s e b e l u m n y a m e n g k h u s u s k a n p a d a p e n y u s u n a n t e r h a d a p l a p o r a n k e u a n g a n d i p e n e l i t i a n s e l a n j u t n y a m e n g k h u s u s k a n b a g a i m a n a p e r u s a h a a n m e l a k u k a n p e n c a t a t a n , p e n i l a i a n d a n p e l a p o r a n d a n p e r s a m a a n y a n g a d a y a i t u d a l a m h a l j e m s p e n e i i t i a n , d a t a y a n g d i g u n a k a n d a n t e k n i k p e n g u m p u l a n d a t a .
B. Landasan Teori
1. Pajak Pertambahan Nilai (PPN)
a. Pengertian Pajak Pertambahan Nilai
P a j a k P e r t a m b a h a n n i l a i d i k e n a k a n h a n y a t e r h a d a p p e r t a m b a h a n i i i l a i n y a s a j a d a n d i p u n g u t b e b e r a p k a l i p a d a b e r b a g a i m a t a r a n t a i j a l u r p e r u s a h a a n . P e r t a m b a h a n N i l a i i t u s e n d i r i t i m b u l k a r e n a d i g u n a k a n y a f a k t o r p r o d u k s i p a d a s e t i a p j a l u r p e r u s a h a a n d a l a m m e n y i a p k a n , m e n g h a s i l k a n , m e n y a l u r k a n d a n m e m p e r d a g a n g k a n b a r a n g a t a u p e m b e r i a n p e l a y a n a n j a s a t e r m a s u k b u n g a m o d a l , s e w a t a n a h , u p a h t e n a g a k e r j a d a n l a b a p e r u s a h a a n a d a l a h m e r u p a k a n u n s u r P e r t a m b a h a n N i l a i .
M e n u r u t A h m a d T j a h j o n o d a n M u h a m m a d F a k h r i H u s e i n ( 2 0 0 0 : 4 2 6 ) m e n y a t a k a n b a h w a P a j a k P e r t a m b a h a n N i l a i a d a l a h s e l i s i h a n t a r a p a j a k p e n g e l u a r a n d e n g a n p a j a k m a s u k a n .
M e n u r u t M a r d i a s m o ( 2 0 0 3 : 2 2 0 ) , m e n y a t a k a n b a h w a : P a j a k P e r t a m b a h a n N i l a i d i r u m u s k a n b e r d a s a r k a n p a d a d u a s u d u l p a i i d a n g , y a k n i :
1) S u d u t P a n d a n g E k o n o m i
B e b a n p a j a k d i a l i h k a n k e p a d a p i h a k l a i n y a i t u p i h a k y a n g a k a n m e n g k o n s u m s i k a n b a r a n g a t a u j u s a m e n j a d i o b j e k p a j a k .
2 ) S u d u t P a n d a n g Y u r i d i s
T a n g g u n g j a w a b p e m b a y a r a n p a j a k k e p a d a n e g a r a t i d a k b e r a d a l a g i d i t a n g a n p i h a k y a n g m e m i k u l b e b a n p a j a k .
M e n u r u t U n t u n g S u k a r d i ( 2 0 0 2 : 2 8 ) , m e n y a t a k a n b a h w a " P a j a k P e r t a m b a h a n N i l a i a d a l a h s u a t u s i s t e m p e m u n g u t a n p a j a k a t a s k o n s u m s i y a n g d i k e n a k a n a t a s n i l a i t a m b a h y a n g t i m b u l p a d a b a r a n g a t a u j a s a t e r t e n t u y a n g d i k o n s u m s i k a n
B e r d a s a r k a n p e n g e r t i a n t e r s e b u t d i a t a s d a p a t d i s i m p u l k a n b a h w a p a j a k p e r t a m b a h a n n i l a i a d a l a h :
P a j a k y a n g t i m b u l d a n s e l i s i h p a j a k m a s u k a n d e n g a n p a j a k k e l u a r a n
M e r u p a k a n s i s t e m p e m u n g u t a n p a j a k k o n s u m s i
B e r d a s a r k a n n i l a i t a m b a h y a n g d i t i m b u l k a n o l c h b a r a n g a t a u j a s a y a n g d i k o n s u m s i
b. Pemungutan Pajak Pertambahan Nilai
P e m u n g u t a n P a j a k P e r t a m b a h a n N i l a i m e n u r u t U n d a n g - u n d a n g N o m o r 18 T a h u n 1 9 8 3 a d a l a h b e n d a h a r a w a n p e m e n n t a h , b a d a n a t a u i n s t a n s i p e m e r i n t a h y a n g d i t u n j u k o l e h M e n t e r i K e u a n g a n u n t u k m e m u n g u t , m e n y e t o r d a n m e l a p o r k a n p a j a k y a n g t e r u t a n g o l e h P K P a t a s p e n y e r a h a n B a r a n g K e n a P a j a k d a n / a t a u p e n y e r a h a n J K P k e p a d a b e n d a h a r a w a n p e m e r i n t a h , b a d a n , a t a u i n s t a n s i p e m e n n t a h t e r s e b u l .
M a r d i a s m o ( 2 0 0 3 : 2 4 9 ) m e n y a t a k a n b a h w a m e n u r u t k e t e n l u a n y a n g b e r l a k u , y a n g d i t e r a p k a n s e b a g a i p e m u n g u t P a j a k P e r t a m b a h a n N i l a i ( P P N ) a d a l a h
1 ) K a n t o r P e r b e n d a h a r a w a n d a n K a s N e g a r a ( K P K N )
2 ) B e n d a h a r a w a n P e m e r i n t a h P u s a t d a n D a e r a h , b a i k P r o p i n s i , K o t a m a u p u n k a b u p a t e n
3 ) K o n t r a k t o r - k o n t a r k t o r b a g i h a s i l d a n k o n l r a k h a n y a d i b i d a n g m i n y a k d a n g a s b u m i , p a m i s b u m i p e r t a m b a n g a n u m u m l a i n y a .
4 ) B U M N d a n B U M D
5 ) B a n k M i l i k N e g a r a , B a n k M i l i k D a e r a h d a n B a n k I n d o n e s i a
D a p a t d i s i m p u l k a n b a h w a p e m u n g u t a n P P N s u d a h d i a t u r o l e h U n d a n g - u n d a n g y a n g d i t u n j u k o l e h m e n t e r i k e u a n g a n u n t u k m e m u n g u t , m e n y e t o r d a n m e l a p o r k a n p a j a k y a n g t e r u t a n g o l e h P K P ,
Subjek Pajak Pertambahan Nilai
S u b j e k P a j a k m e r u p a k a n p i h a k y a n g b e r t a n g g u n g j a w a b a t a s u t a n g p a j a k y a n g t i m b u l k a r e n a s u a t u p e r i s t i w a a t a u k e g i a t a n k e n a p a j a k . J a d i s u b j e k p a j a k p e r t a m b a h a n n i i a i d i a r t i k a n s e b a g a i y a n g t e r k e n a P a j a k P e r t a m b a h a n N i l a i . V / a j i b p a j a k y a n g d i k e n a k a n p a j a k a t a u y a n g b e r t a n g g u n g j a w a b a t a s p e n y e t o r a n k e k a s N e g a r a d i b a g i m e n j a d i d u a g o l o n g a n ;
j 1 ) P e n g u s a h a a d a l a h o r a n g p r i b a d i a t a u b a d a n d a l a m b e n t u k a p a p u n y a n g d a l a m l i n g k u n g a n p e r u s a h a a n a t a u p e k e r j a a n y a m e n g h a s i l k a n b a r a n g , m e n g i m p o r b a r a n g , m e l a k u k a n u s a h a p e r d a g a n g a n , m e m a n f a a t k a n b a r a n g t i d a k b e r w u j u d d a r i l u a r d a e r a h p a b e u n , m e l a k u k a n u s a h a j a s a a t a u m e m a n l a a t k a n j a s a d a r i l u a r d a e r a h p a b c i i n
2 ) P e n g u s a h a k e n a p a j a k ( P i G ^ ) a d a l a h p e n g u s a h a s e b a g a i m a n a y a n g d i m a k s u d p a d a p o i n a y a n g m e l a k u k a n p e n y e r a h a n B a r a n g K e n a P a j a k d a n / a t a u p e n y e r a h a n J a s a K e n a P a j a k y a n g d i k e n a k a n p a j a k b e r d a s a r k a n U n d a n g - u n d a n g P P N , t i d a k t e r m a s u k P e n g u s a h a k e c i l ( P K ) y a n g b a t a s a n y a d i t e t a p k a n o l e h m e n t e r i k e u a n g a n k e c u a l i P K y a n g m e m i l i h u n t u k d i k u k u h k a n m e n j a d i P K P ,
T e r m a s u k P e n g u s a h a K e n a P a j a k a ) P a b r i k a n a t a u p r o d u s e n b } I m p o r t e r d a n I n d e n t o r
c j P e n g u s a h a y a n g m e m p u n y a i h u b u n g a n i s l n n c w a d e n g a n p a b r i k a n a t a u i m p o r t e r
d ) A g e n u t a m a d a n p e n y a l u r u t a m a p a b r i k a n a t a u i m p o r t e r e ) P e m e g a n g h a k p a t e n a t a u m e r e k d a g a n g b a r a n g k e n a p a j a k f ) P e d a g a n g b e s a r
g ) P e n g u s a h a j a s a y a n g m e l a k u k a n p e n y e r a h a n j a s a k e n a p a j a k h ) P e d a g a n g e c e r a n
P e n g u s a h a y a n g t i d a k t e r m a s u k r u a n g l i n g k u p p e n g e n a a n p a j a k a k a n t e t a p i m e n y a t a k a n m e m i l i h u n t u k d i k u k u h k a n m e n j a d i P K P d i a n t a r a n y a :
a ) E k s p o r t i r
b ) P e d a g a n g y a n g m e n j u a l B a r a n g K e n a P a j a k k e p a d a P e n g u s a h a K e n a p a j a k
S u b j e k p a j a k p e r t a m b a h a n n i l a i d i a r t i k a n s e b a g a i y a n g t e r k e n a P a j a k P e r t a m a b a h a n N i l a i d a n b e r t a n g g u n g j a w a b a t a s u t a n g p a j a k y a n g t i m b u l a t a s k e g i a t a n k e n a p a j a k .
Objek Pajak Pertambahan Nilai
O b j e k P a j a k P e r t a m b a h a n N i l a i ( P P N ) a d a l a h a p a s a j a y a n g d i k e n a k a n p a j a k P e r t a m b a h a n N i l a i ( P P N ) . D a l a m h a l i n i y a n g m e n j a d i o b j e k P a j a k P e r t a m b a h a n N i l a i a d a l a h B a r a n g K e n a P a j a k ( B K I * ) d a n J a s a K e n a P a j a k
M e n u r u t W a l u y o ( 2 0 0 4 : 3 3 4 ) , m e n y a t a k a n P a j a k P e r t a m b a h a n N i l a i
1 ) P e n y e r a h a n B a r a n g a t a u J a s a K e n a P a j a k d i d a l a m d a e r a h p a b e a n y a n g d i l a k u k a n p e n g u s a h a .
V
( J K P j .
( P P N ) d i k e n a k a n a t a s :
^ 2 ) I m p o r B a r a n g K e n a P a j a k .
3 ) P e n y e r a h a n J a s a K e n a P a j a k d i d a l a i n d a e r a h p a b e a n y a n g d i l a k u k a n o l e h p e n g u s a h a .
4 ) P e m a n f a a l a n B a r a n g K e n a P a j a k t i d a k b e r w u j u d d a r i l u a r d a e r a h p a b e a n d i d a l a m d a e r a h .
5 ) P e m a n f a a t a n J a s a K e n a P a j a k o l e h p e n g u s a h a k e n a p a j a k . 6 ) E k s p o r B a r a n g K e n a P a j a k o l e h p a n i t i a p e n g u s a h a k e n a p a j a k . 7 ) K e g i a t a n m e m b a n g u n s e n d i r i y a n g d i l a k u k a n t i d a k d a l a m
l i n g k u n g a n p e r u s a h a a n a t a u p e k e r j a a n p r i b a d i a t a u b a d a n .
8 ) P e n y e r a h a n a k t i v a o l e h P e n g u s a h a K e n a P a j a k y a n g m e n u r u t t u j u a n s e m u l a a k t i v a t e r s e b u t l i d a k u n t u k d i p e r j u a l b e l i k a n , s e p a n j a n g P P N y a n g d i b a y a r p a d a s a a t p e r o l e h a n y a d a p a t - d i k r e d i t k a n .
U n t u k l e b i h m e n i p e i j e l a s m e n g e n a i o b j e k P P N , b e r d a s a r k a n U n d a n g u n d a n g P e r p a j a k a n N o m o r 1 8 T a h u n 2 0 0 0 d a l a m P a s a l 1 A n g k a 3 d i j e l a s k a n m e n g e n a i p e n g e r t i a n B a r a n g K e n a P a j a k ( B K P ) a d a l a h :
b a r a n g b e r w u j u d y a n g m e n u r u t s i f a t a t a u h u k u m n y a d a p a t b e r u p a b a r a n g b e r g e r a k a t a u b a r a n g t i d a k b e r g e r a k m a u p u n b a r a n g y a n g t i d a k b e r w u j u d y a n g d i k e n a k a n p a j a k b e r d a s a r k a n U n d a n g - u n d a n g P P N d a n P P n B M .
D e n g a n b a l a s a n d i a t a s b a h w a M e n u r u t U n t u n g S u k a r d j i ( 2 0 0 0 : 5 5 ) B a r a n g K e n a P a j a k d a p a t d i r i n c i s e b a g a i b e r i k u t :
a ) B a r a n g b e r w u j u d a t a u b a r a n g t i d a k b e r w u j u d ( M e r k D a g a n g , H a k P a t e n , H a k C i p t a )
b ) D i k e n a k a n p a j a k b e r d a s a r k a n U n d a n g - u n d a n g P P N 2 0 0 0 .
B e r d a s a r k a n U n d a n g - u n d a n g N o m o r 1 8 T a h u n 2 0 0 0 P a s a l 1 A n g k a c y a n g d i m a k s u d d e n g a J a s a K e n a P a j a k ( J K P ) a d a l a h :
s e t i a p k e g i a t a n p e l a y a n a n b e r d a s a r k a n s u a t u p e r i k a t a n a t a u p e m b u a t a n h u k u m y a n g m e n y e b a b k a n s u a t u b a r a n g a t a u t a s i l i l a s a t a u k e m u d a h a n a t a u h a k b e r s e d i a u n t u k d i p a k a i , t e r m a s u k j a s a y a n g d i l a k u k a n u n t u k m e n g h a s i l k a n b a r a n g k a r e n a p e s a n a n a t a u p e r m i n l a a n d e n g a n b a h a n d a n a t a s p e t u n j u k d a n p e m e s a n a n , y a n g d i k e n a k a n p a j a k b e r d a s a r k a n U n d a n g - u n d a n g P P N .
O b j e k P a j a k P e r t a m b a h a n N i l a i d a l a m h a l i n i y a n g m e n j a d i o b j e k P a j a k P e r t a m b a h a n N i l a i a d a l a h B a r a n g K e n a P a j a k ( B K P ) d a n J a s a K e n a p a j a k ( J K P ) . B a r a n g K e n a p a j a k a d a l a h b a r a n g B e r w u j u d y a n g m e n u r u t s i f a t a t a u h u k u m n y a d a p a t b e r u p a b a r a n g b e r g e r a k a t a u b a r a n g t i d a k b e r g e r a k m a u p u n b a r a n g y a n g b e r w u j u d a t a u t i d a k b e r w u j u d y a n g d i k e n a k a n p a j a k b e r d a s a r k a n U n d a n g - u n d a n g P P N d a n P P n B M . S e d a n g k a n J a s a K e n a P a j a k a d a l a h s e t i a p k e g i a t a n p e l a y a n a n b e r d a s a r k a n s u a t u p e r i k a t a n a t a u p e m b u a t a n h u k u m y a n g m e n y e b a b k a n s u a t u b a r a n g a t a u f a s i l i t a s a t a u k e m u d a h a n a t a u h a k b e r s e d i a u n l u k d i p a k a i , t e r m a s u k j a s a y a n g d i l a k u k a n u n t u k m e n g h a s i l k a n b a r a n g k a r e n a p e s a n a n a t a u p e r m i n l a a n d e n a g n b a h a n d a n a t a s p e t u n j u k d a n p e m e s a n a n , y a n g d i k e n a k a n b e r d a s a r k a n U n d a n g -
u n d a n g P P N .
Dasar Pengenaan Pajak Pertambahan Nilai
/ M e n u r u t M a r d i a s m o ( 2 0 0 1 : 2 1 5 ) t e r d a p a t 5 m a c a m y a n g m e n j a d i u n s u r D a s a r P e n g e n a a n P a j a k , y a k n i s e b a g a i b e r i k u t :
1) H a r g a J u a l 2 ) P e n g g a n t i a n 3 ) N i l a i I m p o r 4 ) N i l a i E k s p o r
5 ) N i l a i L a i n .
M e n g e n a i N i l a i L a i n i n i , l e r a k h i r d i a t u r d a l a m K . M K N O . 5 6 7 I K M K . . 0 4 / 2 0 0 0 . y a n g a n t a r a l a i n m e n y e b u t k a n b a h w a u n t u k p e m a k a i a n s e n d i r i d a n p e m b e r i a n c u m a - c u m a B a r a n g K e n a P a j a k d a n a t a u J a s a K e n a P a j a k , d a s a r p e n g e n a a n P a j a k n y a a d a l a h h a r g a j u a l a t a u p e n g g a n t i a n , t i d a k t e r m a s u k l a b a k o t o r .
D a l a m h a l H a r g a j u a ! a t a u P e n g g a n t i a n d i p e n g a r u h i o l e h h u b u n g a n ' i s t i m e w a , m a k a H a r g a J u a l a t a u P e n g g a n t i a n d i h i t u n g a t a s d a s a r h a r g a p a s a r w a j a r p a d a s a a t p e n y e r a h a n B a r a n g K e n a P a j a k a t a u J a s a K e n a P a j a k i t u d i l a k u k a n .
M e n u r u t U n d a n g - u n d a n g N o m o r 1 8 T a h u n 2 0 0 0 P a s a l 2 A y a l ( 2 ) , h u b u n g a n i s t i m e w a i n i d i a n g g a p a d a a p a b i l a :
a ) P e n g u s a h a m e m p u n y a i p e n y e r t a a n l a n g s u n g a t a u t i d a k l a n g s u n g s e b e s a r 2 5 % a t a u l e b i h p a d a p e n g u s a h a l a i n , a t a u h u b u n g a n a n t a r a
p e n g u s a h a d e n g a n p e n y e r t a a n 2 5 % a t a u l e b i h p a d a d u a p e n g u s a h a a t a u l e b i h Y a n g d i s e b u t t e r a k h i r , a t a u
b ) P e n g u s a h a m e n g u a s a i p e n g u s a h a l a i n n y a a t a u d u a a t a u l e b i h p e n g u s a h a b e r a d a d i b a w a h p e n g u a s a a n p e n g u s a h a y a n g s a m a b a i k l a n g s u n g m a u p u n t i d a k l a n g s u n g , a t a u
c ) T e r d a p a t h u b u n g a n k e i u a r g a b a i k s e d a r a h m a u p u n s e m e n d a d a l a m g a r i s k e t u r u n a n l u r u s s a t u d e r a j a t d a n a t a u k e s a m p i n g s a t u d e r a j a t . S e l a i n k a r e n a h a l t e r s e b u t d i a t a s , h u b u n g a n i s t i m e w a d i a n t a r a o r a n g p r i b a d i d a p a t p u l a t e r j a d i k a r e n a a d a n y a h u b u n g a n d a r a h a t a u k a r e n a p e r k a w m a n .
M e n u r u t M a r d i a s m o ( 2 0 0 1 : 2 1 9 ) P e n e r a p a n D a s a r P e n g e n a a n P a j a k s e b a g a i b e r i k u t :
( 1 ) . D a l a m h a ! p e n y e r a h a n a t a u p e n j u a l a n B a r a n g K e n a P a j a k ( 2 ) . D a l a m h a l p e n y e r a h a n J a s a K e n a P a j a k
( 3 ) . D a l a m h a l i m p o r ( 4 ) . D a l a m h a l e k s p o r
( 5 ) . A t a s k e g i a t a n m e m b a n g u n s e n d i r i b a n g u n a n p e r m a n e n b e r l u a s 4 0 0 m a t a u l e b i h , Y a n g d i l a k u k a n o l e h o r a n g p r i b a d i a t a u b a d a n t i d a k d a l a m l i n g k u n g a n p c i u s a h a a n a t a u p e k e r j a n n n y a
( 6 ) . D a l a m h a l p e m a n f a a t a n B a r a n g K e n a P a j a k t i d a k b e r w u j u d a t a u J a s a K e n a P a j a k d a r i l u a r D a e r a h P a b e a n
( 7 ) . D a l a m h a l p e m a k a i a n s e n d i r i , m a u p u n p e m b e r i a n c u m a - c u m a
( 8 ) . D a l a m h a l p e n y e r a h a n m e d i a r e k a m a n s u a r a a t a u g a m b a r ( 9 ) . D a l a m h a l p e n y e r a h a n f i l m c e r i t a
( 1 0 ) . U n t u k p e r s e d i a a n B a r a n g K e n a P a j a k m a u p u n a k t i v a y a n g m e n u r u t t u j u a n s e m u l a t i d a k d i p e i j u a l b e l i k a n , y a n g m a s i h l e r s i s a p a d a s a a t p e m b u b a r a n p e r u s a h a a n
( 1 1 ) , U n t u k p e n y e r a h a n j a s a b i r o p e n j u a l a n a t a n p a r i w i s a t a m a u p u n j a s a p e n g i n m a n p a k e i
a ^ H ^ a n p e n j e l a s a n d i a t a s m a k a d a p a t d i s i m p u l k a n b a h w a u n s u i d a s a r p e n g e n a a n p a j a k a d a l a h h a r g a j u a l , p e n g g a n t i a n , n i l a i e k s p o r t d a n i m p o r t , k e g i a t a n p e m b a n g u n a n s e n d i r i b a n g u n a n p e r m a n e n , p e m a n f a a t a n , p e m a k a i a n s e n d i r i a t a u c u m a - c u m a , p e n y e r a h a n , d a n p e r s e d i a a n a t a u b a r a n g k e n a p a j a k .
Mckani.sme Pemungutan Pajak Pertambahan Nilai
M e n u r u t W a l u y o ( 2 0 0 4 : 3 3 9 ) d a l a m m e n g h i t u n g p a j a k y a n g t e r u t a n g a t a s n i l a i t a m b a h t e r s e b u t , d i k e n a k a n a d a t i g a m e t o d e , y a i t u :
1 ) A d d i t i o n M e t h o d
P a d a m e t o d e i n i , b a h w a P P N d i h i t u n g d a r i t a r i f s e l u r u h p e n j u m l a h a n n i l a i t a m b a h . P a d a m e t o d e i n i d i i s y a r a t k a n b a h w a s e t i a p P e n g u s a h a K e n a P a j a k h a r u s m e m p u n y a i p e m b u k u a n y a n g t e r n b d a n r i n c i , a l a s b i a y a y a n g d i k e l u a r k a n .
2 ) S u b t r a c t i o n M e t h o d
P a d a m e t o d e i n i , P P N t e r u t a n g d i h i t u n g d a n i n r i f k a l i s e l i s i h a n t a r a h a r g a p e n j u a l a n d e n g a n h a r g a p e m b e l i a n .
3 ) C r e d i t M e t h o d
M e t o d e i n i s a m a d e n g a n m e t o d e s u b t r a c t i o n m e t h o d . P a d a c r e d i t i n i h a r u s m e n c a r i s e l i s i h a n t a r a p a j a k y a n g d i b a y a r s a a t p e m b e l i a n d e n g a n p a j a k y a n g d i p u n g u t s a a t p e n j u a l a n . M e t o d e i n i h a s i l n y a l e b i h a k u r a t k a r e n a d i m u n g k m k a n k o m p o n e n h a r g a b e l i t e r d a p a t k o m p o n e n y a n g t i d a k t e r u t a n g \WU.
K e t i g a m e t o d e p e r h i t u n g a n t e r s e b u t , U n d a n g - U n d a n g P a j a k P e r t a m b a h a n N i l a i ( P P N ) t a h u n 1 9 8 3 m e n g a n u t "Credit Method Invoice Method/Indirect Substruction Method". S e s u a i d e n g a n n a m a m e t o d e i n i , m e k a n i s m e p e n g u r a n g a n p a j a k y a n g h a r u s d i b a y a r p a d a s a a t m e l a k u k a n p e m b e l i a n t e r h a d a p p a j a k y a n g d i p u n g u t y a n g s a a t m e l a k u k a n p e n j u a l a n .
D a l a m U U P a j a k P e r t a m b a h a n N i l a i T a h u n 1 9 8 3 d i s e b u t m e k a n i s m e
" p e n g k r e d i t a n " . D e n g a n m e t o d e i n i w a l a u p u n p e n g e n a a n P a j a k P e r t a m b a h a n N i l a i d i k e n a k a n s e c a r a b e r t i n g k a t , d a p a t d i h i n d a r i k e m u n g k i n a n t i m b u l n y a p e n g e n a a n p a j a k b e r g a n d a . D a l a m credit method, d i k e n a l a d a n y a p a j a k y a n g h a r u s d i b a y a r p a d a s a a t p e r o l e h a n b a r a n g k e n a p a j a k a t a u j a s a k e n a p a j a k . K a r e n a b a r a n g k e n a p a j a k a t a u j a s a k e n a p a j a k y a n g d i p e r o l e h t e r s e b u t m e r u p a k a n m a s u k a n (input) u n t u k k e g i a t a n u s a h a . M a k a p a j a k y a n g h a r u s d i b a y a r p a d a s a a t p e r o l e h a n d i n a m a k a n " p a j a k m a s u k a n " (input tax). S e b a l i k n y a b a r a n g k e n a p a j a k a t a u j a s a k e n a p a j a k
P a j a k m a s u k a n d a l a m s u a t u M a s a P a j a k d i k r e d i t k a n d e n g a n P a j a k K e l u a r a n u n t u k M a s a P a j a k . M a s u k a n t e t a p d i k r e d i t k a n . A p a b i l a d a l a m s u a t u M a s a P a j a k , P a j a k K e l u a r a n l e b i h b e s a r d a r i p a d a P a j a k M a s u k a n , i n a k a s e l i s i h n y a m e r u p a k a n P a j a k P e r t a m b a h a n N i l a i y a n g h a r u s d i b a y a r o l e h P e n g u s a h a K e n a P a j a k . A p a b i l a d a l a m s u a t u M a s a P a j a k P a j a k m a s u k a n y a n g d a p a t d i k r e d i t k a n l e b i h b e s a r d a r i p a d a P a j a k K e l u a r a n , m a k a s e l i s i h n y a m e r u p a k a n k e l e b i h a n p a j a k y a n g d a p a t d i m i n t a k a n k e m b a l i o a t a u d i k o m p e n s a s i k a n k e M a s a P a j a k b e r i k u t n y a . D a l a m m e t o d e p e n g k r e d i t a n m e n g g u n a k a n Suhstraction Method y a n g m e n g h a s i l k a n P a j a k a l a s n i l a i t a m b a h s e c a r a t i d a k l a n g s u n g d i s e b u t Indirect Suhstraction Method.
Tarif Pajak Pertambahan Niiai
S e b a g a i m a n a y a n g d i s e b u t k a n d a l a m P a s a l 7 U n d a n g - u n d a n g N c . 1 8 T a h u n 2 0 0 0 t a r i f y a n g d i k e n a k a n P P N a d a l a h :
1 ) T a r i f P a j a k P e r t a m b a h a n N i l a i 1 0 % .
2 ) T a r i f P a j a k i ' e r t a m b a h a n N i l a i a t a s e k s p o r b a r a n g k e n a p a j a k a d a l a h 1 0 % .
3 ) D e n g a n p e r a t u r a n p e m e n n t a h , t a r i f P a j a k P e r t a m b a h a n N i l a i d a p a t d i b u a t m e n j a d i s e r e n d a h - r e n d a h n y a 5 % d a n s e i i n g g i - t i n g g i n y a 1 5 % .
Cara Menghitung Pajak Pertambahan Nilai (PPN)
M e n u r u t W a l u y o ( 2 0 0 4 : 1 3 ) C a r a m e n g h i t u n g P a j a k P e r t a m b a h a n N i l a i ( P P N ) a d a l a h s e b a g a i b e r i k u t :
PPN = Dasar Pengenaan Pajak x Tarif Pajak
D a s a r p e n g e n a a n p a j a k a d a l a h j u m l a l i h a r g a j u a l , p e n g g a n t i a n , n i l a i i m p o r , n i l a i e k s p o r , a t a u n i l a i l a i n y a n g d i t e t a p k a n o i e h m e n t e r i k e u a n g a n y a n g d i p a k a i s e b a g a i d a s a r u n t u k m e n g h i t u n g p a j a k y a n g t e r u t a n g .
Kelebihan dan Kelemahan Pajak Pertambahan Nilai
B e b e r a p a k a r a k l e n s t i k P a j a k P e r t a m b a h a n N i l a i d a p a t d i k e n a k a n b a h w a P a j a k P e r t a m b a h a n N i l a i m e m i l i k i k e l e b i h a n y a n g t i d a k d i m i l i k i p a j a k l a i n . M e s k i p u n d e m i k i a n , s e b a g a i s u a l u s i s t e m t c r n y a t a P a j a k P e r t a m b a h a n N i l a i j u g a t e r d a p a t b e b e r a p a k e k u r a i i g a i i
1 ) B e b e r a p a k e l e b i h a n P a j a k P e r t a m b a h a n N i l a i 1 ) M e n c e g a h t e r j a d i n y a p a j a k b e r g a n d a .
2 ) N e t r a l d a l a m p e r d a g a n g a n d a l a m d a n l u a r n e g e r i ,
3 ) P a j a k P e r t a m b a h a n N i l a i a t a s p e r o l e h a n b a r a n g m o d a l d a p a t d i p e r o l e h k e m b a l i p a d a b u l a n p e r o l e h a n , s e s u a i d e n g a n t i p e k o n s u m e n d a n m e t o d e p e n g u r a n g a n t i d a k l a n g s u n g . D e n g a n d e m i k i a n m a k a s a n g a t m e m b a n i u l i k u i d i t a s p e r u s a h a a n .
4 ) D i t i n j a u d a n s u m b e r p e n d a p a t a n n e g a r a P a j a k P e r t a m b a h a n N i l a i I m e n d a p a l p r c d i k a t s e b a g a i money maker k a r e n a k o n s u m e n s e l a k u
1 p e m i k u l b e b a n t i d a k m e i a s a d i b e b a n i o l e h p a j a k l e r s e b u t s e h i n g g a
^ m e m u d a h k a n f i s k u s u n t u k m e m u n g u t n y a . 2 ) B e b e r a p a K e l e m a h a n P a j a k P e r t a m b a h a n N i l a i
1 ) B i a y a a d m i n i s t r a s i r e i a t i f t i n g g i b i l a d i b a n d i n g k a n d e n g a n p a j a k t i d a k l a n g s u n g l a i n n y a , b a i k d i p i h a k a d m i n i s t r a s i p a j a k m a u p u n d i p i h a k w a j i b p a j a k .
2 ) M e n i m b u l k a n p a j a k r e g r e s i f , y a i l u s e m a k i n t i n g g i t i n g k a t k e m a m p u a n k o n s u m e n , s e m a k i n r i n g a n b e b a n y a n g d i p i k u l , d a n s e b a l i k n y a s e m a k i n r e n d a h t i n g k a t k e m a m p u a n k o n s u m e n , s e m a k i n b e r a t b e b a n p a j a k y a n g d i p i k u l .
3 ) P a j a k P e r t a m b a h a n N i l a i s a n g a t r a w a n d a n u p a y a m c n y e l u n d u p a n p a j a k , k c r a w a i u m i n i d i t i m b u l k a n s e b a g a i a k i b a t d a r i m e k a n i s m e p e n g k r e d i t a n y a n g m e r u p a k a n u p a y a m e m p e r o l e h k e m b a l i p a j a k y a n g d i b a y a r o l e i i p e n g u s a h a d a l a m b u l a n y a n g s a m a t a n p a t e r l e b i h d a h u l u m e l a l u i p r o s e d u r a d m i n i s t r a s i f i s k u s .
K o n s e k u e n s i d a r i k e l e m a h a n t e r s e b u t P a j a k P e r t a m b a h a n N i i a i m e n u r u t t i n g k a t p e n g a w a s a n y a n g l e b i h c e r m a t o l e h a d m i n i s t r a s i p a j a k t e r h a d a p k e p a t u h a n w a j i b p a j a k d a l a m m e l a k s a n a k a n k e w a j i b a n p e r p a j a k a n n y a .
j . Saat Terutang Pajak Pertambahan Nilai
S a a t T e r u t a n g P a j a k P e r t a m b a h a n N i i a i m e n u r u t P a s a l 1 1 A y a t 1 U U N o 1 8 T a h u n 2 0 0 0 J o P a s a l 3 3 P e r a t u r a n P e m e r i n t a h N o . 5 0 T a h u n 1 9 9 4 a d a l a h s e b a g a i b e r i k u t :
1) B a r a n g B e r g e r a k
Y a i t u p a d a s a a l B a r a n g K e n a P a j a k d i s e r a h k a n s e c a r a l a n g s u n g k e p a d a P e m b e l i a t a u p i h a k k e t i g a u n t u k d a n a t a s n a m a P e m b e l i , a t a u p a d a s a a t B a r a n g K e n a P a j a k d i s e r a h k a n k e p a d a j u r u k i r i m a t a u P e n g u s a h a J a s a A n g k u t a n
2 ) P e n y e r a h a n B a r a n g T i d a k B e r g e i a k
Y a i l u p a d a s a a t p e n y e r a h a n h a k u n t u k m e n g g u n a k a n a t a u m e n g u a s a i B a r a n g K e n a P a j a k s e c a r a u m u m , m a u p u n p a d a s a a t p e n y e r a h a n h a k u n t u k m e n g g u n a k a n a t a u m e n g u a s a i B a r a n g K e n a P a j a k s e c a r a n y a t a , k e p a d a p i h a k p e m b e l i .
3 ) P e n y e r a h a n B a r a n g T i d a L B e r w u j u d
Y a i t u p a d a s a a t y a n g t e r j a d i t e r l e b i h d a h u l u d a r i p e r i s t i w a - p e r i s t i w a d i b a w a h i n i
1 ) S a a t p e n y e r a h a n B a r a n g K e n a P a j a k l i d a k b e r w u j u d d i n y a t a k a n s e b a g a i p i u t a n g o l e h P e n g u s a h a K e n a P a j a k
. 2 ) S a a t h a r g a p e n y e r a h a n B a r a n g K e n a P a j a k l i d a k b e r w u j u d d i t a g i h o l e h P e n g u s a h a K e n a P a j a k .
3 ) S a a t p e n y e r a h a n B a r a n g K e n a P a j a k l i d a k b e r w u j u d d i t e r i m a p e m b a y a r a n n y a .
4 ) S a a t d i i a n d a t a n g a n i k o n t r a k a t a u p e r j a n j i a n o l e h P e n g u s a h a K e n a P a j a k .
k. x j W P a j a k Pertambahan Nilai
M e n u r u t U n ^ j n g ^ ^ n k a r d j 1 ^ 2 0 0 2 * ^ t i p e - t i p e P a j a k P e r t a m b a h a n N i i a i ( P P N ) d i b e d a k a n k e d a l a m b e b e r a p a t i p e , y a i t u :
IJ Consumation Type VAT
D a l a m t i p e i n i s e m u a p e m b e l i a n y a n g d i g u n a k a n u n t u k p r o d u k s i t e r m a s u k p e m b e l i a n b a r a n g m o d a l d i k u r a n g k a n d a n p e r h i t u n g a n n i l a i t a m b a h .
T i p e k o n s u m s i i n i m e m i l i k i b e b e r a p a n i l a i p o s i t i f , y a i t u :
a) M e m b a n t u l i k u i d i t a s p e r u s a h a a n , k a r e n a s e l u r u h p a j a k r n a s u k a n a t a s p e m b e l i a n B a r a n g K e n a P a j a k y a n g d i g u n a k a n p r o s e s p r o d u k s i s e g e r a d a p a t d i k r e d i t k a n .
b ) M e n u n j a n g i k i i m i n v e s t a s i y a n g s e h a t .
c) M e n d o r o n g p e n g u s a h a s e c a r a b e r k a l a m e l a k u k a n r e g e n e r a s i a l a t p r o d u k s i b a r a n g m o d a l t i d a k d i k e n a k a n p a j a k l e b i h d a r i s a t u k a l i . d ) T i d a k m e n i m b u l k a n p e n g e n a a n p a j a k b e r g a n d a
2) Net Income Type VA T
D i d a l a m t i p e i n i p e n g u r a n g a n p e m b e l i a n b a r a n g m o d a l d a n d a s a r p e n g e n a a n p a j a k t i d a k d i m n n g k i n k a n , p e m b e l i a n b a r a n g m o d a l h a n y a b o l e h d i k u r a n g k a n s e b e s a r p e r e s e n t a s e p e n y u s u t a n b a r a n g d i t e n t u k a n
p a d a w a k t u m e n g h i t u n g h a s i l b e r s i h d a l a m r a n g k a p e n g h i t u n g a n p a j a k p e n g h a s i l a n . O l e h k a r e n a i t u d a s a r p e n g e n a a n P a j a k P e r t a m b a h a n N i l a i ( P P N ) a k a n s a m a d e n g a n d a s a r p e n g e n a a n P a i a k P e n g h a s i l a n .
3) Gross Product Type VA 'I'
D a l a m t i p e i n i p e m b e l i a n b a r a n g m o d a l s a m a s e k a l i t i d a k b o l e h d i k u r a n g k a n d a r i d a s a r p e n g e n a a n p a j a k . H a l i n i m e n g a k i b a t k a n b a r a n g m o d a l d i k e n a k a n p a j a k d u a k a l i y a i t u p a d a s a a t p e m b e l i a n , k e m u d i a n k e d u a d i l a k u k a n m e l a l u i h a s i l p r o d u k s i y a n g d i j u a i k e p a d a k o n s u m e n . B e b e r a p a s e g i n e g a t i f y a n g d i m i l i k i o i e h G r o s s P r o d u c t T y p e V A T a d a l a h ;
a ) B a r a n g M o d a l m e n a n g g u n g b e b a n p a j a k y a n g c u k u p b e r a t k a r e n a d i k e n a k a n l e b i h d a r i s a t u k a l i ,
b ) M e n g h a m b a t m i n a t p e n g u s a h a m e n g a d a k a n r e g e n e r a s i a l a t - a l a t p r o d u k s i , p e n g u s a h a c e n d e r u n g m e m a n f a a t k a n a l a t p r o d u k s i y a n g a d a s e m a k s i m a l m u n g k i n s e h i n g g a m e n g h a m b a t l a j u p e r k e m b a n g a n p r o d u k s i .
c ) T i d a k m e n u n j a n g i k l i m i n v e s t a s i y a n g b a i k .
d ) P e n g u s a h a b e r u s a h a s e d a p a t m u n g k i n m e n g u r a n g i p e m b e l i a n b a r a n g m o d a l .
2. Akuntansi Pajak Pertambahan Nilai (PPN)
M e n u r u t M a r d i a s m o ( 2 0 0 3 : 2 5 2 ) m e n y a t a k a n b a h w a a k u n t a n s i a d a l a h p r o s e s p e n c a t a t a n , p e r i n g k a s a n d a n p e n y a j i a n d e n g a n c a r a - c a r a t e r t e n t u
t e r h a d a p t r a n s a k s i k e u a n g a n y a n g t e r j a d i d a l a m p e r u s a h a a n a t a u p e n g o r g a n i s a s i a n k e u a n g a n l a i n n y a s e r t a i n t e r p r e s t a s i n y a t e r h a d a p h a s i l n y a S e d a n g k a n A k u n t a n s i P a j a k P e r t a m b a h a n N i l a i m e n u r u t M a r d i a s m o ( 2 0 0 0 : 2 5 2 ) a d a l a h a k u n i a s i y a n g k e g i a t a n n y a u n l u k m e m e n u h i k e b u t u h a n i n f o r m a s i y a n g d i p e r l u k a n d a l a m r a n g k a p e m e n u h a n k e w a j i b a n p e n y e l e n g g a r a a n p e m b u k u a n . P a j a k P e r t a m b a h a n N i l a i y a n g d i p e r h i t u n g k a n d a l a m l a p o r a n k e u a n g a n t e r d i r i d a r i P P N m a s u k a n d a n P P N k e l u a r a n . P P N m a s u k a n a d a l a h P a j a k P e r t a m b a h a n N i l a i y a n g d i b a y a r o l e h p e n g u s a h a k e n a p a j a k k a r e n a p e r o l e h a n b a r a n g k e n a p a j a k d a n / a t a u p e n e r i m a a n J a s a K e n a P a j a k d a n / a t a u p e m a n f a a t a n j a s a k e n a p a j a k t i d a k t e r w u j u d d a r i l u a r d a e r a h p a b e a n d a n / a t a u p e m a n f a a l a n b a r a n g k e n a p a j a k t i d a k b e r w u j u d d a r i l u a r d a e r a h p a b e a n d a n / a t a u i m p o r b a r a n g k e n a p a j a k s e d u n g a k a n p a j a k k e l u a r a n a d a l a h P a j a k P e r t a m b a h a n N i l a i y a n g d i p u n g u t o l e h p e n g u s a h a k e n a p a j a k k a r e n a p e n y e r a h a n B a r a n g K e n a P a j a k a t a u p e n y e r a h a n J a s a K e n a P a j a k . H a l h a l y a n g p e r l u d a l a m a k u n t a n s i p a j a k P a j a k P e r t a m b a h a n N i l a i a d a l a h s e b a g a i b e r i k u t
a . Pencatatan
D a l a m a k u n t a n s i d i k e n a l d u a s i s t e m p c n c a t u t i i n fisik d a n p e r f e t u a l . P e r b e d a a n y a n g n a m p a k a d a l a h p a d a s a a t p e m b e l i a n , d i d e b i t r e k e n i n g p e m b e l i a n u n t u k s i s t e m fisik d a n d i d e b i t p e r s e d i a a n u n t u k s i s t e m p e r f e t u a l .
M e n u r u t S o p h a r L u m b a r a n t o r u a n ( 2 0 0 0 : 4 5 7 ) y a n g h a r u s d i c a n t u m k a n s e c a r a j e l a s d a n t e r p i s a h p a d a c a t a t a n d a l a m p e m b u k u a n a d a l a h :
1 ) J u m i a h h a r g a p e r o l e h a n a t a u n i l a i i m p o r . 2 ) J u m i a h h a r g a j u a l a t a u n i l a i p e n g g a n l i 3 ) N a m a b a r a n g d a n s a t u a n y a .
4 ) J u m i a h h a r g a j u a ! d a r i b u k a n k e n a p a j a k ( h a s i l a g r a r i a , p e r i k l a n a n , k e h u t a n a n d a n s e b a g a i n y a ) .
5 ) J u m i a h n i l a i E k s p o r
6 ) J u m i a h h a r g a j u a l y a n g d i k e n a k a n p a j a k p e n j u a l a n a t a s b a r n g m e w a h .
P r o s e d u r p e m b u k u a n P a j a k P e r t a m b a h a n N i l a i m e n u r u t S o p h a r L o m b a r a n t o r u a n ( 2 0 0 0 : 4 6 1 ) a d a l a h :
a ) P e m b e l i a n b a r a n g y a n g P P N - n y a d a p a t d i k r e d i t k a n d a n y a n g t i d a k d a p a t d i k r e d i t k a n
b ) P e n j u a l a n d a r i P a j a k P e r t a m b a h a n N i l a i y a n g t e r u t a n g c ) P a j a k P e r t a m b a h a n N i l a i y a n g m a s i h h a r u s d i b a y a r .
d ) D i i i h a t d a r i p e n g e n a a n P a j a k P e r t a m b a h a n N i l a i , b a r a n g y a n g d i b e l i o l e h p e r u s a h a a n d a p a t d i g o l o n g k a n k e d a l a m d u a j e n i s b a r a n g y a i t u b a r a n g y a n g P P N - n y a d a p a t d i k r e d i t k a n d a n l i d a k d a p a t d i k r e d i t k a n .
b. Perhitungan
M e n u r u t M u n i r A l i ( 2 0 0 0 : 2 5 ) m e n y a t a k a n b a h w a P e r h i t u n g a n d i n y a t a k a n s e b e s a r h a r g a y a n g d i u k u r b e r d a s a r k a n p a d a b i a y a h i s t o r i s d a n b i a y a k i n i y a n g d i k a p i t a l i s a s i y a n g m e n s y a r a t k a n i n t c r p r e s t a s i p r o s e d u r s e r t a m e m p u n y a i s i f a t m a n f a a t m e n d a t a n g y a n g m u n g k i n d i k e n d a l i k a n o l e h k e s a t u a n e k o n o m i s d a n a k i b a t t r a n s a k s i a t a u p e r i s t i w a m a s a l a l u .
P a j a k P e r t a m b a h a n N i l a i d i k e n a k a n a t a s p e r t a m b a h a n n i l a i ( V a l u e A d d e d ) d a r i b a r a n g y a n g d i h a s i l k a n a t a u d i s e r a h k a n o l e h p e n g u s a h a k e n a p a j a k , a p a k a h i a i m p o r t i r , a g e n u t a m a a t a u d i s t r i b u s i u t a m a . F a j a k P e r t a m b a h a n N i l a i y a n g l e b i h m e n u n j u k k a n s e b a g a i i d e n l i t a s s u a t u s y s t e m p e m u n g u t a n p a j k a t a s k o n s u m s i d a r i p a d a n a m a s u a t u j e n i s p a j a k . M e n g e n a k a n p a j a k a t a s n i l a i t a m b a h y a n g t i m b u l p a d a b a r a n g d a n j a s a t e r t e n t u y a n g d i k o n s u m s i t a p i a d a n y a m e t o d e p e r o l e h a n k e m b a l i p a j a k y a n g t e l a h d i b a y a r y a n g d i p i k u l o l e h k o n s u m s i t e t a p s a m a d e n g a n t a r i f p a j a k y a n g b e r l a k u . O l e h k a r e n a i t u d a p a t d i k a t a k a n b a h w a p a n j a n g p e n d e k j a l u r p r o d u k s i a t a u j a l u r d i s t r i b u s i t i d a k m e m p e n g a r u h i p e r s e n t a s e b e b a n p a j a k y a n g d i p i k u l o l e h k o n s u m e n .
S e b e l u m B a r a n g K e n a P a j a k d i k o n s u m s i p a d a l i n g k a t k o n s u m e n , P i ^ N d i p u n g u t p a d a s e t i a p m a t r a n t a i j a l u r p r o d u k s i m a u p u n j a l u r d i s t r i b u s i . P e m u n g u t a n p a d a s e t i a p t i n g k a t i n i t i d a k m e n i m b u l k a n e f e k g a n d a ( C a s s a d e E f f e c t ) k a r e n a a d a n y a u m u r k r e d i t p a j a k . O l e h k a r e n a i t u b e b a n p a j a k u n l u k k o n s u m e n b e s a r n y a s a m a , t i d a k t e r p e n g a r u h o l e h p a n j a n g a t a u p e n d e k n y a j a l u r p r o d u k s i a t a u j a l u r d i s t r i b u s i .
c. Penyajian
P e n y a j i a n l a p o r a n k e u a n g a n a d a l a h s u a t u i n f o n n a s i y a n g m e n y a j i k a n a k u n p e r s e d i a a n b a r a n g d a g a n g p a d a l a b a r u g i d a n n e r a c a d e n g a n n i l a i y a n g w a j a r s e s u a i d e n g a n s t a n d a r a k u n t a n s i k e u a n g a n . B a g i P e n g u s a h a K e n a P a j a k , P a j a k P e r t a m b a h a n N i l a i y a n g t e l a h d i p u n g u t d a n d i s e t o r t e r s e b u t h a r u s d i i a p o r k a n d a l a m S u r a t P e m b e r i t a h u a n M a s a i ^ P N u n t u k m a s a p a j a k y a n g s a m a d t n g a n b u l a n p e n y e t o r a n . J i k a p e m b a y a r a n P P N l e r s e b u t b e r k a i t a n d e n a g n k e g i a t a n u s a h a y a n g t e r h u t a n g P P N , m a k a P P N t e r s e b u t m e r u p a k a n p a j a k m a s u k a n y a n g d a p a t d i k r e d i t k a n . S u r a t P e m b e r i t a h u a n M a s a P P N t e r s e b u t d i p e r l a k u k a n s e b a g a i l a p o r a n p e m u n g u t a n P P N a t a s p e m a n f a a t a n B a r a n g K e n a P a j a k t i d a k b e r w u j u d d a n a t a u j a s a k e n a p a j a k d a r i l u a r d a e r a h P a b e a n ,
J u r n a l p e n u t u p u n t u k p e r k i r a a n P P N a d a l a h S e b a g a i b e r i k u t :
P P N K e l u a r a n J C X X X
P P N M a s u k a n X X X X P P N y a n g m a s i h h a r u s d i b a y a r X X X X
P P N y a n g m a s i h h a r u s d i b a y a r X X X X
K a s / B a n k X X X X
A p a b i l a P a j a k P e r t a m b a h a n N i l a i m a s u k a n l e b i h b e s a r y a n g b e r a r t i a d a k e l e b i h a n s e t o r a n m a k a j u r n a l p e n u t u p n y a a d a l a h s e b a g a i b e r i k u t :
P P N K e l u a r a n X X X X
P P N K e l u a r a n X X X X
P P N M a s u k a n X X X X
( P P N y a n g m a s i h h a r u s d i b a y a r a k a n d i k o m p e n s a s i d e n g a n p a j a k m a s a p a j a k b e r i k u t n y a )
P e r l a k u a n A k u n t a n s i P a j a k P e i t a m b a h a n N i l a i y a n g d i p e r h i t u n g k a n d a l a m l a p o r a n k e u a n g a n t e r d i r i d a r i P P N M a s u k a n d a n P P N k e l u a r a n .
C o n t o h :
M a s a p a j a k M e i 2 0 0 6 :
P a j a k k e l u a r a n = Rp. 2 . 0 0 0 . 0 0 0 P a j a k m a s u k a n y a n g
d a p a t d i k r e d i t k a n = R p . 4 . 5 0 0 . 0 0 0 ( - ) P a j a k y a n g l e b i h d i b a y a r = Rp. 2 . 5 0 0 . 0 0 0
P a j a k y a n g l e b i h d i b a y a r t e r s e b u t d a p a t d i m i n t a k e m b a l i a t a u d a p a t d i k o m p e n s a s i k a n p a d a m a s a p a j a k J u n i 2 0 0 6 .
M a s a p a j a k J u n i 2 0 0 6
P a j a k k e l u a r a n = R p . 3 , 0 0 0 . 0 0 0 P a j a k m a s u k a n y a n g
d a p a t d i k r e d i t k a n = R p . 2 , 0 0 0 . 0 0 0 ( - ) P a j a k y a n g k u r a n g d i b a y a r = R p , 1 . 0 0 0 . 0 0 0 P a j a k y a n g l e b i h d i b a y a r d a r i
m a s a p a j a k m e i 2 0 0 6 y a n g d i k o m p e n s a s i k a n k e b u l a n
J u n i 2 0 0 6 = R p . 2 . 5 0 0 . 0 0 0 ( - ) P a j a k y a n g l e b i h d i b a y a r
J u n i 2 0 0 6 = R p . 1 . 5 0 0 . 0 0 0
A. Jenis Penelitian
P e n i l t i a n i n i a d a l a h j e n i s p e n e l i t i a n e m p i r i s y a k n i p e n e l i t i a n t e r h a d a p t a k t a e m p i r i s y a n g d i p e r o l e h b e r d a s a r k a n o b s e r v a s i a t a u p e n g a l a m a n ( I n d r i a n t o r o d a n S u p o m o , 2 0 0 2 : 2 9 ) .
B. Tempat Penelitian
P e n e l i t i a n i n i m e n g a m b i l o b j e k p e n e l i t i a n p a d a K o p e r a s i W a n i t a K e i u a r g a P u s r i P a l e m b a n g y a n g b e r a l a m a t J l . K a c a P i r i n g N o . 1 2 K o m p i e k P u s r i P a l e m b a n g .
C. Operasionaiisasi Variabel D a l a m b e n t u k t a b e l
T a b e l 1
O p e r a s i o n a i i s a s i V a r i a b e l Variabel
Akuntansi
Definisi Indikator
A k u n t a n s i P P N
A k u n t a n s i y a n g k e g i a t a n n y a b e r t u j u a n u n t u k m e m b e n k a n i n f o r m a s i b a g i p e r u s a h a a n u n t u k d a p a t m e n g h i t u n g , m e m b a y a r d a n m e l a p o r k a n m e n g e n a i P P N d a n P P n B m y a n g t e r u t a n g t e r h a d a p p e n y u s u n a n l a p o r a n k e u a n g a n .
a ) P e n c a t a t a n b ) P e r h i t u n g a n c ) P e l a p o r a n
2 9
D a l a m b e n t u k n a r a s i : ' ^ ' S e ^
O p e r a s i o n a i i s a s i v a r i a b e l d a l a m p e n e l i t i a n i n i a d a l a h : A k u n t a n s i P a j a k P e r t a m b a h a n N i l a i ( P P N ) y a i t u A k u n t a n s i y a n g k e g i a t a n y a b e r t u j a n u n t u k m e m b e r i k a n i n f o r m a s i b a g i p e r u s a h a a n u n t u k d a p a t m e n g h i t u n g , m e m b a y a r k a n d a n m e l a p o r k a n m e n g e n a i P P N d a n P P n B m y a n g t e r u t a n g t e r h a d a p p e n y u s u n a n l a p o r a n k e u a n g a n . I n d i k a t o r v a r i a b e l i n i a d a l a h b a g a i m a n a m e l a k u k a n P e n c a t a t a n , P e n i l a i a n d a n P e l a p o r a n d e n g a n b e n a r .
M e n u r u t N u r I n d r i a n t o N u g r o h o d a n B a m b a n g S u p o m o ( 2 0 0 2 : 1 4 6 ) d a t a t e r b a g i d u a , Y a i t u :
1 D a t a p r i m e r m e r u p a k a n s u m b e r d a t a p e n e l i t i a n y a n g d i p e r o l e h s e c a r a l a n g s u n g d a r i s u m b e r a s l i ( t i d a k m e l a l u i p e r a n t a r a ) .
2 D a t a s e k u n d c r m e r u p a k a n s u m b e r d a t a p e n e l i t i a n y a n g d i p e r o l e h p e n e l i t i s e c a r a l a n g s u n g m e l a l u i m e d i a p e r a n t a r a ( d i p e r o l e h d a n d i c a t a t o l e h p i h a k l a i n ) .
D a t a y a n g d i g u n a k a n p e n u l i s d a l a m p e n e l i t i n i n i a d a l a h d a t a p n m e r j d a t a d i p e r o l e h l a n g s u n g d a r i Koperk&i AVanitn Kduarga P U S R I P a l e m b a n g ; D. Data yang Digunakan
. s e p e r t i : C ^ V(^ 0 . . : c w rT>c-mG^
1 L a p o r a n k e u a n g a n p e r u s a h a a n t a h u n 2 0 0 5 - 2 0 0 6 . 2 P e n j u a l a n t a h u n 2 0 0 5 - 2 0 0 6 .
4 G a m b a r a n u m u m W a n i t a K e i u a r g a P U S R I . 3 R e k o n s i l i a s i p t t j a k t a h u n 2 0 0 5 - 2 0 0 6 .
