SPECIAL TREATMENT FOR VAT FACILITIES RELEASED TO PT RAI: TRANSACTION CASE STUDY IN JANUARY
2016
Atin Hafidiah1
1Business Administration Department, Faculty Of Social and Politic, Bandung, Pasundan University
*Corresponding Author: [email protected] Accepted: 1 August 2019 | Published: 15 August 2019
________________________________________________________________________________________
Abstract:
Basically all goods and services traded are taxable goods and taxable services, so they are subject to Value Added Tax (PPN), except for the types of goods and services as stipulated in article 4A of Law No.8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several times, the latest by Law No.42 of 2009. This research was conducted at PT VNP which aims to find out how the presentation of operating income and non operating income in the income statement, how to report Value Added Tax Period SPT and how to implement equalization between income statements with the report on Value Added Tax Period SPT in 2017. This study discusses the presentation of operating income and non operating income along with the reporting of the Value Added Tax Period SPT that is correct. Furthermore, the implementation of equalization is the difference between turnover in the income statement and the Value Added Tax Period SPT. Value Added Tax (VAT) is the tax imposed on each value added of goods or services in circulation from consumer producers. This tax is collected through a Tax Invoice at a single rate of 10%
of the Tax Base (DPP). However, in VAT Value Added Tax) there are several facilities provided by the government for certain business sectors. This research was conducted at PT RAI which aims to find out how the calculation of Value Added Taxes includes how Tax Invoice issued to consumers, depositing Value Added Tax on the delivery of strategic Taxable Goods as well as, reporting on import Value Added Taxes related to Value Added Tax Facilities freed from import of feeder cattle at PT RAI.This study disc usses the special treatment in the form of Value Added Tax facilities for imported calves at PT RAI. The problem that arises is when PT RAI issues a tax invoice with a special stamp of Value Added Tax facilities discussed in the calculation of Value Added Tax, there is no obligation to make a deposit but PT RAI still has to report every month despite obtaining the Value Added Tax facility exempt from delivery and / or import of cattle is going. Based on the results of the study, it can be concluded that PT RAI has carried out its obligation to carry out periodic reporting every month but there was an error in giving a stamp that this happened because PT RAI staff were lacking so PT RAI had to issue a Replacement Invoice with a stamp in accordance with applicable regulations.
Keywords: Value Added Tax, PT RAI
_________________________________________________________________________
1. Introduction
The existence of globalization in the economic field has had such a huge impact on some countries, one of which is Indonesia, with the globalization of the economy such as the
ASEAN economic community making trade in the ASEAN region easier and more productive. But in addition to having a positive impact, globalization in the economic field has a negative impact including the increasing competitiveness of business actors both from the same country and from different countries in all business fields. Seeing this concern, the Indonesian government also provides facilities for businesses in Indonesia which are expected to help increase productivity and sales at prices that are in line with the market so that business people in Indonesia can compete with business people from various countries. Even this has a good impact on the country because with the increase in the level of productivity of business people it will also increase state income from one source of income, namely from the tax sector.
Related to the facilities provided by the government to business actors is the existence of special treatment in the form of Value Added Tax (PPN) facilities released and not collected. Value Added Tax (VAT) is one type of tax that has a close relationship with business actors. Value Added Tax (VAT) exists in every transaction carried out by everyone whether it is done by taxpayers or non-taxpayers, they must still pay for it.
Therefore, with the special treatment in the form of VAT facilities being released and not collected, it is very petrifying for businesses so that they do not need to pay VAT for the transactions they do, but to get special treatment is not easy. The perpetrators must fulfill several conditions, one of which is the product they sell is classified into taxable goods of a strategic nature and / or goods not subject to taxation and / or services not taxable.
This happened to PT RAI, which is a company that runs a cattle feedlot business whose raw materials are obtained from abroad, namely Australia. PT RAI is one of the many companies that have entered the classification of business actors who receive special treatment in the form of VAT facilities released, this occurs because the products sold by PT RAI are classified as taxable goods of a strategic nature. So with the acquisition of special treatment in the form of VAT facilities released there will certainly be several accounts in the financial statements affected, besides that despite getting the VAT facility released PT RAI must keep reporting it on Notification Letter (SPT) of VAT Period, whether reporting SPA the special treatment in the form of a VAT facility was released which was carried out by PT RAI in accordance with applicable regulations. In this final project the author focuses on research for the period of 2016, but for the case of imports focused on January - June, while for domestic sales in January alone, this is because the data obtained are quite different so that there is a difference in the month of research.
Therefore, based on the problems that arise after obtaining special treatment as described above, the author is interested in conducting research under the title "SPECIAL TREATMENT FOR VAT FACILITIES IS FREE TO PT RAI (Transaction Case Study in January 2016)".
Identification of problems
1. How is the calculation of Value Added Tax (VAT) on imports related to the special treatment in the form of Value Added Tax (PPN) facilities released?
2. How is the deposit of Value Added Tax (PPN) related to the special treatment in the form of Value Added Tax (PPN) facilities released?
3. How is the VAT Period SPT reporting related to the special treatment in the form of Value Added Tax (PPN) facilities released?
2. Literature Review
Tax according to Article 1 number 1 of Law No. 6 of 1983 as lastly amended by Law No.
28 of 2007 concerning general provisions and procedures for taxation are "compulsory contributions to the state owed by individuals or entities that are compelling based on the Law, with no direct reciprocity and used for the state's needs for the greatest prosperity of the people". The tax collection system is a method used to calculate the amount of a person's tax to be paid to the country he occupies. There are 3 types of collection systems, namely the official Assessment system, the self assessment system, and the holding system, but what is implemented in Indonesia is the self assessment system.
One type of tax that exists in Indonesia and is very inherent in our daily lives, namely Value Added Tax (VAT). VAT is a tax imposed on each value added of goods or services in circulation from producers to consumers.
Based on VAT Law No. 42 of 2009 article 4, the VAT object consists of:
a. delivery of Taxable Goods in the Customs Area carried out by the Entrepreneur;
b. import of Taxable Goods;
c. delivery of Taxable Services in the Customs Area carried out by Entrepreneurs;
d. utilization of Intangible Taxable Goods from outside the Customs Area within the Customs Area;
e. utilization of Taxable Services from outside the Customs Area within the Customs Area;
f. export of Tangible Taxable Goods by Taxable Entrepreneurs;
g. export of Intangible Taxable Goods by Taxable Entrepreneurs; and;
h. export of Taxable Services by Taxable Entrepreneurs.
In Value Added Tax (PPN) there are facilities provided by the government with various objectives including to meet the needs and maintain economic stability in Indonesia, the VAT facility implemented in Indonesia in accordance with PPN Law No. 42 of 2009 consists of 3 types, namely:
a. Not subject to VAT (Article 4A of Law No. 42 of 2009)
b. VAT is not collected (Article 16B of the PPN Law No. 42 of 2009) on the delivery of Taxable Goods (BKP) or Taxable Services (JKP), the Input Tax (PM) paid can be credited.
c. VAT was released (Article 16B of the PPN Law No. 42 of 2009) on the delivery of Taxable Goods (BKP) and Taxable Services (JKP), the Input Tax (PM) paid cannot be credited.
While Income Tax (PPh) Article 22 is tax collected on the delivery of goods / services, imports and other business fields.
Which is the object of pph 22 collection include:
a. Imported goods
b. Payment of goods purchased by the Directorate General of Budget, Treasurer of the Government both at the Central and Regional Government levels
c. Payment of goods purchased by State-Owned Enterprises and Regional-Owned Enterprises whose funds are from state expenditure and / or regional expenditure
d. Sales of domestic products made by business entities engaged in the cement industry, cigarette industry, paper industry, steel industry and the automotive industry
e. Sales of production carried out by Pertamina and business entities other than Pertamina which are engaged in premix and gas fuels.
f. Purchase of materials for industrial or export industrial purposes and exporters engaged in the forestry, plantation, agriculture and fisheries sectors of collecting traders.
g. Sales of the ranks that are classified as very luxurious, 3. Discussion and Conclusion
PT RAI is a company engaged in cattle fattening farms or commonly referred to as cattle feedlot companies, which are then resold to sellers of beef cattle or factories that make canned food. PT RAI is located at Jalan Cisanggiri V No. 4 RT / RW 005/04 petogogan village, Kebayoran Baru Subdistrict, South Jakarta.
Before making sales transactions to beef cattle agents or canned food factories, PT RAI purchases supplies to cattle farmers in Australia with good quality. After conducting the transaction, the cows will be sent to Indonesia by sea, which will then be taken at Tanjung Priok Port. PT RAI must complete the Customs and Excise document and complete the tax administration in the form of Value Added Tax (VAT). imports as well as article 22 import Income Tax (PPh) which will then be paid by PT RAI.
Income Tax Article 22 imposed on PT RAI constitutes the PP 22 on behalf of the payment of the tax that is directly carried out together with the payment of Value Added Tax (VAT) over prior collection of goods at the port, while Value Added Tax (VAT) for the distribution of tax due to strategic taxation of cattle is not necessary to collect Value Added Tax. VAT) on the sale because it gets special treatment in the form of VAT facilities released, along with calculation, deposit, reporting and different from the VAT Period SPT report that gets the VAT facilities released and which does not get facilities.
Calculation of Taxes Added Value (VAT) Table of import transactions of PT RAI
In carrying out the PT RAI feedlot business conducting transactions with Australian countries to meet the availability of consumer goods, the transaction was PT RAI subjected to 2 types of taxpayers' top 22 import and import VAT. However, for the import VAT of PT RAI, the PPN facility was freed due to the object or the tax plots that were imported by PT RAI from the illegal debt in the Taxable Goods (BKP) were strategic.
The following transaction data on purchase of installments are carried out by PT RAI:
Transaction Table Import Month Unit Price of
Unit
Quarantine and Import Duty
Amount of VAT Import Tax Income Import
January 2599 13,747,340 35,729,337,101 2,217,769,000 37,947,106,101 Rp. 525,288,000 February 2148 14,164,043 30,424,364,023 1,857,120,000 32,281,484,023 Rp. 807,037,100 March 1419 14,455,641 20,512,554,678 1,171,605,000 21,684,159,678 Rp. 542.103,991 April 1000 13,380,884 13,850,883,766 1,212,844,000 15,063,727,766 Rp. 376,593,194 May 534 13,414,238 7,163,203,232 885,001,000 8,048,204,232 Rp. 412,060,000 June 4846 10,677,513 51,743,228,149 2,828,075,500 54,571,303,649 Rp. 293,472,000
Table of transactions on local sales
PT RAI sells its inventory in the form of domestic feeder cattle to both individuals and entities. For the sales transaction, PT RAI should have an obligation to collect VAT on domestic donors. However, because the object or goods sold are classified as goods, why is it not strategic? PT RAI got the VAT facility released.
The following recapitulation data on the sale of domestic cows in transactions in January 2016:
Recapitulation Table of Cattle Sales
Even though PT RAI obtained the facility in the form of VAT, both for delivery and / or import, but when importing goods and / or surrender strategic taxable goods in the form of cows belonging to PT RAI livestock, they still have an obligation to issue VAT invoices as the invoice issued by the company can not get the facility to issue VAT invoices, except that at the bottom right next to the barcode there is a stamp that says "VAT IS RELEASE ACCORDING TO PP NUMBER 146 OF 2000 AS HAS BEEN CHANGED BY PP NUMBER 38 OF 2003".
Depositing Tax Added Value (VAT)
In carrying out the feedlot activities of PT RAI cattle has imported cattle to be used as inventory to meet consumer demand, when PT RAI imports it, PT RAI will be charged some administrative fees in the form of payment of Import Duty and Article 22 Income Tax so that it can take imported, PT RAI must make deposits in advance, while for import VAT, PT RAI has no obligation to deposit because cows are strategic taxable goods. This is different from the VAT for domestic surrender that the VAT can be deposited no later than the end of the following month. Depositing of VAT can be done through a post office or bank that has been appointed by the government, amounting to the nominal stated in the Goods Import Declaration (PIB). Whereas for VAT on the surrender of domestic PT RAI cattle getting special treatment in the form of VAT facilities was released so that PT RAI did not need to deposit VAT on domestic sales or surrender transactions.
Recapitulation Table of Cattle Sales
Name of User Unit Weight Amount Price Total Sales VAT
H AdiWarsitoh 292 130.690 19.599.093 5.722.935.156 0
H Abdullah Faqih 38 17.235 19.956.203 758.335.714 0
Andy Trianto 157 69.814 19.565.618 3.071.802.026 0
H Ahmad IbnuAtho 278 122.392 19.283.405 5.360.786.590 0
H AmatRachmat 128 56.369 19.375.976 2.480.252.928 0
H Mahidin 216 95.512 19.367.806 4.183.446.096 0
H Tohir 122 54.610 19.695.557 2.402.857.954 0
PT Halal Toyyiban Food 24 11.401 20.901.467 501.635.208 0 Yansen Alexander 354 154.152 19.073.048 6.751.858.992 0
BumiAgri Citra 8 3.603 19.817.173 158.537.384 0
PT RAI 2 0 0 0 Dead Cow
Reporting VAT Period SPT
Although PT RAI obtained special treatment for free VAT facilities and included tax on impregnated VAT, PT RAI still had the obligation to report the Value Added Tax (VAT) SPT by using the VAT Period Tax Return form.VAT SPT is a Value Added Tax report form and Luxury goods sales tax (PPnBM) that must be filled and reported by Taxable Entrepreneurs and generally delivered every month reported by Taxable Entrepreneurs and generally delivered every month.
Even though the VAT Period SPT reporting can already be done electronically, but PT RAI still uses the manual method namely as follows:
a) PT RAI takes the form of the VAT Period Tax Return every month for the Pratama Tax Service Office in Kebayoran Baru 3.
b) Completion of VAT Period Returns
1. PT RAI fills in the Notification Letter in Indonesian using Latin letters, Arabic numerals, rupiah units, and signs and submits to the office of the Directorate General of Taxes where Taxpayers are confirmed.
2. Completion of VAT SPT must be completed completely, correctly and signed by the president director of PT RAI.
3. The VAT Period Tax Return must be completed in full, in the form of an attached statement, the SPT which is not complete is considered never delivered.
c) Submission of VAT Period SPT
PT RAI delivered the VAT Period Tax Return to the Pratama Tax Office (KPP) Kebayoran Baru Tiga
Discussion and Analysis
In the author's paper, it will discuss the problems that are found in Chapter I with the data obtained from PT RAI, so that it can be known whether PT RAI has made an obligation and has access to applicable regulations.
Calculation of VAT on PT RAI's trip
In carrying out the PT RAI feedlot business conducting transactions with Australian countries to meet the availability of consumer goods, the transaction was PT RAI subjected to 2 types of taxpayers' top 22 import and import VAT. However, for the import VAT of PT RAI, the VAT facility was freed due to the object or the tax plots that were imported by PT RAI from the illegal debt in the Taxable Goods (BKP) were strategic.
The following transaction data on purchase transactions are carried out by PT RAI:
Calculation Method:
a. Import VAT 1. Month of January
Rp. 37,947,106,101 x 0% = Rp. 0 2. February
Rp. 32,281,484,023 x 0% = Rp. 0 3. March
Rp. 21,684,159,678 x 0% = Rp. 0 4. April
Rp. 15,063,727,766 x 0% = Rp. 0 5. May
Rp. 8,048,204,232 x 0% = Rp. 0
Rp. 54,571,303,649 x 0% = Rp. 0
b. Income Tax 22 Imports 1. Month of January
Rp. 525,288,000 2. February
Rp. 32,281,484,023 x 2.5% = Rp. 807,037,100 3. March
Rp. 21,684,159,678 x 2.5% = Rp. 542.103,991 4. April
Rp. 15,063,727,766 x 2.5% = Rp. 376,593,194 5. May
Rp. 412,060,000 6. June
Rp. 293,472,000
Transaction table for local sales
PT RAI sold its inventory in the form of domestic feeder cattle to both individuals and entities, for the sales transaction PT RAI should have an obligation to collect VAT for domestic surrender. then PT RAI gets the VAT facility released.
The following are summary data on domestic cattle sales in transactions in January 2016
Table of Recapitulation on Sales
Recapitulation of Sales
Name Of User Unit Weight Price Amount Total Sales VAT
H AdiWarsitoh 292 130.690 19.599.093 5.722.935.156 0
H Abdullah Faqih 38 17.235 19.956.203 758.335.714 0
Andy Trianto 157 69.814 19.565.618 3.071.802.026 0
H Ahmad IbnuAtho 278 122.392 19.283.405 5.360.786.590 0
H AmatRachmat 128 56.369 19.375.976 2.480.252.928 0
H Mahidin 216 95.512 19.367.806 4.183.446.096 0
H Tohir 122 54.610 19.695.557 2.402.857.954 0
PT Halal Toyyiban Food 24 11.401 20.901.467 501.635.208 0
Yansen Alexander 354 154.152 19.073.048 6.751.858.992 0
BumiAgri Citra 8 3.603 19.817.173 158.537.384 0
PT RAI 2 0 0 0 Dead Cow
Calculation VAT in the country:
Sumber : PT RAI 2018 1. H AdiWarsitoh
Rp. 5.722.935.156 x 0% = Rp 0 2. H Abdullah Faqih
Rp. 758.335.714 x 0% = Rp 0 3. Andy Trianto
Rp. 3.071.802.026 x 0% = Rp 0 4. H Ahmad IbnuAtho
Rp. 5.360.786.590 x 0% = Rp 0 5. H AmatRachmat
Rp. 2.480.252.928 x 0% = Rp 0 6. H Mahidin
Rp. 4.183.446.096 x 0% = Rp 0 7. PT Halal Toyyiban Food
Rp. 501.635.208 x 0% = Rp 0 8. Yansen Alexander
Rp. 56.751.858.992 x 0% = Rp 0 9. BumiAgri Citra
Rp. 5.722.935.156 x 0% = Rp 0 10. PT RAI
Rp. 19.817.173 x 0% = Rp 0
PT RAI is one company that gets special treatment in the form of Value Added Tax (VAT) facilities. So that when importing goods and / or handing over strategic taxable goods in the form of cows which are classified as livestock, the criteria are regulated in PMK No. 5 / PMK. 010/2016, PT RAI has no obligation to pay and collect Value Added Tax (VAT).
However, with these facilities PT RAI still has an obligation to issue VAT invoices as well as invoices issued if a company that does not get a facility issues a VAT invoice, only at the bottom right next to the barcode there is a stamp that reads "VAT IS RELEASE ACCORDING TO PP NUMBER 146 OF 2000 AS HAS BEEN CHANGED BY PP NUMBER 38 OF 2003"
When conducting a transaction, PT RAI is obliged to issue a Tax Invoice with transaction code 08, namely the transaction code specifically made for transactions that are submitted and / or imported to get the VAT facility released, this is stated in PER-24 / PJ / 2012. But the stamp contained in the tax invoice issued by PT RAI is not appropriate, because PP No. 38 of 2003 discusses certain taxable goods for which VAT is released and / or imported. Whereas, cows sold by PT RAI are strategic taxable items listed in PP 81 of 2015, so PT RAI should get a stamp that reads "VAT IS FREE AS PP 81 OF 2015".
With the findings as above, PT RAI should issue a replacement tax invoice because of an error in the stamp stated and request a stamp in accordance with the goods delivered, so that PT RAI can carry out tax obligations in accordance with the applicable rules.
Depositing Taxes Added Value (VAT)
In the management activities PT RAI has implemented a proposal to provide consumer demand, when PT RAI implemented the PT RAI procedure, it will use several costs of capital payments and import taxation, so that it can take care of PT RAI's actions, whereas
for VAT on the delivery of PT RAI's domestic offices, getting special treatment for VAT facilities was released so that PT RAI did not report the VAT or transaction sales or surrender in the country.
Reporting VAT Period Notice
Although PT RAI obtained special treatment for free VAT facilities and included tax on impregnated VAT, PT RAI still had the obligation to report the Value Added Tax (VAT) SPT by using the VAT Period Tax Return form. The VAT period SPT is a formulation of the Tax Increment Value Report or Luxury Goods Sales Tax (PPnBM) that must be reported by the Tax Entrepreneur and in the general report submitted every month.
PT RAI has reported VAT Period Tax Returns every month for Primary Tax Payments for New Taxes before past reporting period..
References
Arianty, Nany. "VAT facilities in Indonesia". May 6, 2018.
Arfy, Nana. "Income tax article 22". Saturday, December 5, 2015.
Niamas, Maila. "3 tax collection in Indonesia". September 27, 2017."Understanding the
Letter of Deposit Tax". December 15, 2015
https://natanedan.wordpress.com/2012/06/15/245/
Widia, I Nyoman. "Value added tax facilities". June 4, 2009
https://inwdahsyat.wordpress.com/2009/06/04/fasilitas-pajak-pertambahan-nilai/"Payment planning and reporting".
http://www.akuntansilengkap.com/pajak/3-sistem-pemungutan-pajak-lengkap/
http://www.pajak.net/info/PPh22.htm http://newblogelf.blogspot.co.id/2015/12/pph-pasal- 22 pasal-22/
http://www.pajakonline.com/engine/learning/view.php?id=https://www.cekkembali.com/p ph 23
http://www.pratama.co/tata-cara-pembayaran-dan-pelaporan-ppn"Payment procedures and VAT reporting". February 14, 2014
http://www.wibowopajak.com/2012/01/pengertian-surat-setoran-pajak.ht