Skripsi

PROSEDUR PEMUNGUTAN PAJAK PERTAMBAHAN NILAI ATAS BARANG LELANG NEGARA PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG (KPKNL) PALEMBANG

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Value Added Tax (VAT) is one of the sources of state revenue imposed on the consumption of goods and services, including in auction transactions at the State Assets and Auction Service Office (KPKNL). This paper aims to understand the procedure for collecting VAT on state auction goods at KPKNL Palembang located at Jl. Kapten A. Rivai No. 4, Sungai Pangeran, Kec. Ilir Tim I, Palembang City, South Sumatra. The method used in this paper is a descriptive method through observations during internship activities and literature studies of applicable regulations. The results of the observations indicate that with the provisions of Article 4A of the HPP Law PP Number 44 of 2022, and Article 3 Paragraph (2) of PMK Number 131/2024 the imposition of a 12% VAT rate with DPP in the form of another value of 11/12 of the auction price so that the amount of tax imposed effectively remains equivalent to 11% on the delivery of Taxable Goods. Based on this paper, the implementation of VAT collection on state auction goods at KPKNL Palembang has been running well in accordance with tax regulations.

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Detail Information

Series Title

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Call Number

T2015482026

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xvii, 77 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Pajak Pertambahan Nilai
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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