Abstrack Jurnal Bahasa Ingris

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THE IMPLEMENTATION OF EVALUATION VALUE ADDED TAX [ Lukman,P.tangke & Jonni]

Page 1Fakultas Ekonomi Universitas Atma Jaya Makassar 2014

THE IMPLEMENTATION OF EVALUATION VALUE ADDED TAX

IN PT. LESTARI JAYA RAYA SENTOSA

J O N N I *

L U K M A N **

PAULUS TANGKE ***

UNIVERSITAS ATMA JAYA, MAKASSAR

Abstract

PT Lestari Jaya Raya Sentosa is Taxable Employers have tax obligations in

implementing the Value Added Tax. The purpose of this evaluation is to determine the

extent of implementation of Value Added Tax which is implemented by integration as

the embodiment of the self assessment system to calculate, depositing, and reporting

VAT payable under the provisions of the applicable tax.

The research method used, in the form of an interview to the authorities in PT.

Jaya Raya Lestari Sentosa and examine the data or documents filed by PT. Lestari Jaya

Raya Sentosa in accordance with the discussion topic of this paper and the literature

study by reading and studying the books about taxation, the internet, and other sources.

The research results obtained, the PT. Jaya Raya Lestari Sentosa has been

counting, and depositing the tax value is reported correctly, but for VAT reporting in

August 2013 there is a delay in reporting so that administrative fines amounting to Rp.

121.397.9, -. While there is still a tax invoice for mistakes such as errors NPWP, company

name and double tax invoice or tax invoice referred to as incomplete.

From this research can be concluded that PT. Lestari Jaya Raya Sentosa has

already implemented the Value Added Tax in accordance with the provisions of the

applicable tax. But in terms of its tax reporting there are omissions. Therefore, the

authors provide suggestions for how companies can better focus and better prepare

documents VAT to be paid and reported during the next month, so the omissions,

mistakes and penalties and administrative sanctions can be avoided.

Keywords: Reporting, tax invoice, Value Added Tax

INTRODUCTION

One of the sectors of government revenue is taxes, where the tax foundation

contained in the 1945 Constitution article 23, paragraph 2, which reads: All taxes for

state purposes is based on the Law. Tax as one of the state obligation for taxpayers (WP)

as community participation in development finance Negara.Sejak 1983, Indonesia did

tax reform (tax reform) to enhance the tax rules that have been enacted earlier. In an


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effort to increase tax revenues and the face of the world economy quite rapidly. It takes

regulatory law - Law which adhered to the principle of law, fairness and simplicity.

Tax is one source of state revenue that is used in running the government

system and the development of the country. In relation to tax collection, the researchers

focused on one type of tax the Value Added Tax (VAT). After the coming into force of the

Decree and the provisions of the Law of Taxation encourages any taxpayer can meet its

obligations in an orderly and smooth. One of the most important systems in the

implementation of the tax liability as a mirror field of taxation is "Self Assessment

System" in this system Taxpayer (WP) is given the trust to calculate, report and pay taxes

owed to the state while the government as tax officials are obliged to provide guidance ,

care and supervision of the fulfillment of tax obligations based on the terms outlined in

the Law - Taxation Law.

In connection with the coaching duties and supervision of the government in

this case is the tax authorities. Parties tax authorities are authorized to conduct research

and examination of the books carried by the taxpayer (WP) either the company or

agency, especially regarding article 28 of Law - Law 6 of 1983 as amended into Law - Law

No. 9, 1994 and as a change to a 3 (three) converted into Law - Law No. 28 of 2007 on

general provisions and procedures of taxation. In the recording of Value Added Tax

(VAT) is necessary to the understanding and accuracy besides that companies need to

have complete information regarding the procedures for collecting / imposition,

recording, reporting and payment of taxes to minimize errors.

Tax bases that are generally used by companies and also adopted by the

bookkeeping for the purpose of containing fiscal considerations - considerations asfollows:

1. Tax Base (DPP) to be objective because the process through the sale of both goods

and services.

2. Application of Value Added Tax (VAT) is given in the tax invoice verifiable by tracing

the proof-proof either by payment or and taxable goods or taxable services.

According to the Act - Act 42 of 2009 Point 15 is the subject of the tax is the VAT

Taxable Person (PKP), the person or entity of any kind or work in a corporate

environment to produce goods, import goods, export the goods, do business or trade

conduct of business services to be taxed under the domestic laws - laws. Therefore, in

calculating the imposition of Value Added Tax (VAT) is done on the issuance of tax

invoices, which invoices issued only by PFM (Taxable Businessman) so that the top givinggoods and services shall be made as a tax invoice and the goods or services penyerahaan

taxable. But in reality there are many taxpayers who are less aware of their obligation to

implement taxation even trying to be able to avoid the tax. Lots of taxpayers who are

trying to shrink the amount of taxes owed to them, either by legal or illegal under the

rules of Regulations - Invitation Taxation, one of them by utilizing the tax invoice itself

functions by creating fictitious tax invoices where the invoice was issued, but in fact

there are no transactions goods and / or Taxable Services. Cases like these that often

happens and a little threatening state revenues if not properly addressed.

The study was conducted at PT Jaya Raya Lestari Sentosa is located in Makassar, South

Sulawesi. The company carries on business in the field of freight forwarding goods to

ship goods to all over Indonesia. In general, using a freight PT Jaya Raya Lestari Sentosa


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METHOD RESEARCH

Place of research

This research was conducted at PT Jaya Raya Lestari Sentosa is located on the

road Pongtiku No. 107, Makassar.

Types and sources of data

The data used in this study is qualitative data and quantitative data obtained

from employees of PT Lestari Sentosa Jaya Raya both orally and in writing to clarify this

study of the company's history, organizational structure, and the elements involved in

this study are reported sales, recapitulation VAT, sales tax invoices, and other

supporting documents.Sources of data used in this study is secondary data is data obtained in writing

from the company bookkeeping documents. In the context of this study, researchers

obtained secondary data such as sales reports, VAT reports, invoices and record sales

tax - other records related to the issues discussed in this research.

Methods of data collection

Data collection methods used to obtain the data are accurate, complete, and

concrete of the company is:

1.Methods of field research (field Research).

Research conducted by reviewing the direct object of study that includes

observation and conducting interviews or discussions with parties who can providerelevant information related to the research problem. In this study, researchers

collected data on sales reports, VAT reports, proof of payment (SSP) and other data

obtained directly from the PT Lestari Jaya Raya Sentosa

2 The method library (library research).

Researchers look for ingredients that can be used as a reference in writing this

essay. These materials which include books, internet and other sources related to the

topics of this thesis.

methods of analysis

The method of analysis used in this study was a descriptive comparative,quantitative data are examined including reviewing, analyzing and calculating VAT on

company PT Lestari Sentosa Jaya Raya in Makassar. The analysis measures the

researchers used as follows:

1 Analyze sales reports and documentation of sales tax invoices or records relating to

the VAT report in PT Lestari Jaya Raya Sentosa.

2 Identify the imposition of Value Added Tax (VAT) VAT collection has been done by PT

Lestari Jaya Raya Sentosa according to sales reports and VAT reports.

3 Evaluating the implementation of Value Added Tax (VAT) on sustainable PT Jaya Raya

Sentosa accordance with rule No. 38 / PMK.011 / 2013.

Budget Revenue and Expenditure (Budget), state revenues derived from tax revenues


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and non-tax revenues. Tax revenue occupies the highest percentage compared to other

sources of revenue. Therefore, tax revenue is currently the backbone of state revenue.

BASIS THEORY

Definition of Tax

Definition or understanding of tax under the Act General Provisions and Tax

Procedures 16 of 2009 Article 1, paragraph 1 is a taxpayer contribution (WP) to States

that are owed by the individual or entity that is enforceable under the Act, do not get

rewarded directly and used for the purposes of the State for the greatest welfare of the

people. Furthermore, according to the definition or understanding of tax dues RochmatSoemitro found the people to the state treasury pursuant - Law (which can be enforced)

with no reciprocal services (counter-achievement) directly demonstrated and used to

pay for general expenses (Yusdianto 2004: 2)

From the above two definitions can be concluded that the tax has elements:

1.Contribution to the people of the state.

Which state is only entitled to collect taxes, the contribution is in the form of money

(not goods).

2. Under the Law - Law

Taxes levied by or with the provisions of Law - Law is the rule implementation.

3. Without reciprocal services (counter - achievement) of the state which are directlyappointed.

In tax payments can not be shown the existence of counter-individual achievements by

the government.

4. Used to finance the domestic country, ie expenses that benefit the wider community.

Definition of Value Added Tax (VAT)

The legal basis is the Value Added Tax Act No. 8 of 1983 and then converted into

Law No. 11 of 1994, and changes to three with Law No. 18 of 2000 on Value Added Tax

on Goods and Services and Sales Tax on Luxury Goods. The rules implementing last

modified and regulated by Law 42 of 2009.

Value Added Tax is a tax imposed on the transfer of goods / taxable services

from the customs area conducted by the manufacturer, the main dealer or major agent,importer, holder of patents / trademarks of Goods / Taxable Services or Value Added

Tax is a tax imposed on the consumption of goods or services in the customs area by

individuals or by the agency and Under Act 42 of 2009 says that the Value Added Tax is a

tax on consumption of goods and services in the customs area at each storey charged

production lines and distribution.

Customs Area is a region of the Republic of Indonesia (RI) which covers land,

waters, and air space above it, and certain places in the Exclusive Economic Zone and

Continental Shelf in which the applicable law governing the customs. VAT including

indirect taxes, where the tax paid by the other party (traders) are not solely a tax or in

other words, the insurer tax not borne tax direct deposit.


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Characteristics of Value Added Tax (VAT) in Indonesia

A.Characteristic Value Added Tax (VAT), namely:1. Imposition of VAT implemented based Invoicing System.

2. Each occurrence Delivery BKP / JKP, must be a Tax Invoice. Tax Invoice is proof of

withholding Tax Invoice for VAT where the seller is evidence Output Tax and Tax Invoice

for the buyer is proof of Input Tax.

Tax Invoice is proof of tax levies made by a Taxable Person who perform Taxable Goods

or Taxable Services Delivery. In general, according to the VAT Act 42 of 2009 Section 1

the Value Added Tax (VAT) is composed of two components, namely the Input and

Output Tax Tax.

1. Input tax is the VAT should have been paid by a Taxable Person for the acquisition oftaxable goods and / or acquisition of Taxable Services and / or utilization of intangible

Taxable Goods from outside the Customs Area and / or utilization of Taxable Services

from outside regional Customs or import taxable goods.

2. Output Tax is a Value Added Tax payablewithheld by a Taxable Person conducting

delivery of taxable goods, penyerahaan Taxable Services, Taxable Tangible Goods

exports, export Intangible Taxable Goods, and / or export of taxable services.

Or can be inferred or drawn in outline that the VAT Input Tax is paid when PKP purchase,

acquire, or make a product, while the VAT output tax is levied when PKP sell goods and /

or services.

Characteristics of Value Added Tax (Prabowo, 2006: 121).

1. is a Value Added Tax Indirect Taxes. These characters provide a juridical

consequences that between the tax burden bearers responsible for the payment of

taxes to the state treasury are on different sides. This tax loadbearing real position as a

buyer of taxable goods (BKP) or recipients of taxable services (JKP).

Value Added Tax (VAT) can be formulated based on two points of view as follows:

a. Economic Perspective, shifted the tax burden to other parties, such as the party that

will consume the goods or services which is the object of tax.

b. Juridical standpoint, the responsibility of paying taxes to the state treasury is not in

the hands of those who bear the tax burden. Juridical standpoint of the philosophical

consequences that this brings in Indirect Tax if the purchaser or recipient of services,

essentially the same as the tax has been paid to the State Treasury.

2. Value Added Tax is a Tax Objectives.What is meant by objective Tax is a kind of tax

that at the onset of the tax liability is determined by objective factors, namely the

taatbestand, while that which is taatbestand are circumstances, events or legal actions

that can be taxed which is also called by the name of taxable income.

3 Multi-Stage Tax Levy Multi stage is characteristic of a tax levy Value Added Tax

imposed on each chain production lines and distribution lines. Each delivery of goods

into Objects of Value Added Tax from the level of the manufacturer (Manufacture) then


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the level of large trader (wholesaler) in various forms or names, up to the level of retail

merchants (retailers) Value Added Tax.

4. VAT due to be paid to the state treasury Substraction calculated using the indirect

method / credit method / invoice method. Taxes collected by the seller or employer

PFM services are not automatically paid to the state treasury. Value Added Tax (VAT)

payable to be paid to the state treasury is the result of subtracting the calculation of VAT

paid to other PFM called input tax (input tax) and VAT collected from the purchaser or

recipient of services, called output tax (output tax). This pattern called indirect reduction

method (indirect method Substraction). Output tax deductible to the Input Tax to obtain

the amount of tax that would be paid to the State Treasury called the tax credit. VAT is

not collected or deposited directly into the state treasury. VAT is remitted to the State

Treasury is the result of the calculation of Input Tax and Output Tax that where there

must be evidence in the form of VAT collection and recapitulation VAT Tax Invoice.

5. general consumption tax on domestic Value Added Tax is only levied on goods or

taxable services consumed in the country,including taxable goods imported from

abroad. But for the export of taxable goods not subject to Value Added Tax. This

principle uses the principle of destination (destination principle) the taxes imposed in

place of goods or services will be consumed.

6. Value Added Tax is Neutral Neutrality can be formed due to the presence of two (2)

factors, namely:

a. VAT levied on the consumption of goods and services

b. Levied the principle point (VAT levied in place of goods / services consumed).

7. There is an impact of double taxation Double taxation can be avoided because of

the VAT levied on the basis of value addedand paid VAT VAT is levied reckoned with.

Tax Base (DPP) is Total Sales Price or Value or Replacement Value Import or Export or

other value defined by the decree of the Minister of Finance were used as the basis for

calculating the tax payable. Tax Base (Mardiasmo 2013: 305) is the basis used to

calculate the tax payable is:

1. Sales Price is the monetary value, including all costs charged or should be charged by

the seller for delivery of taxable goods, excluding value added tax levied under the Act

and the VAT and luxury sales tax rebates are included in the Tax Invoice.

2. Replacement is the value in money including all costs charged or should be charged by

the service provider for delivery of taxable services, excluding taxes levied under the Act

and price reduction included in the Tax Invoice.

3. Import value is the value in money which became the basis for calculating import duty

plus other levies imposed under the provisions of the Customs laws and regulations for

the import of taxable goods, excluding value added tax withheld statutory VAT and Sales

Tax. Import values on which the DPP is the benchmark price of imports or Cost Insurance

and Freight (CIF) as the basis for the calculation of import duty plus all costs and other


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charges under the provisions of the Customs legislation.

4 Export value is the value in money, including all costs charged or should be charged by

the exporter.

5. other value is a number that is designated as the Tax Base with the Decree of the

Minister of Finance. Another value that is specified as the DPP is as follows:

a. For own use or JKP is BKP and Sales Price or replacement after deducting gross profit

b. For the provision of taxable goods free of charge and or JKP is Sales Price or

replacement after deducting gross profit

c. For delivery of sound or image recording media is the estimated selling price average

d. For submission feature film is estimated the average yield per movie title

e. For Submission of tobacco products is equal to the retail price.f. For a supply of taxable goods and / or aktivas which according to its original purpose is

not to be traded remaining at the time of dissolution of the company is the fair market

price.

g. To penyerahaan BKP from central branch or otherwise and / or delivery of taxable

goods between branches is the price of goods sold or cost of acquisition.

h. For delivery through middlemen BKP is the price agreed between middlemen and

buyers.

i.For delivery through the auctioneer BKP is the auction price.

j.For delivery package delivery services is 10% (ten percent) of the total bill.

k.Delivery of services to the travel agency or travel agency services is 10% (ten percent)

of the amount of the bill or the amount that should have been billed.

l. For delivery of gold jewelery including service delivery improvement and modification

of gold jewelry as well as other services related to gold jewelery, which is made by the

manufacturer of gold jewelry as well as services - other services relating to gold jewelry

is 20% (twenty percent) of the sales price gold jewelry or replacement value.

m. For the delivery of transportation management services (freigh Forwarding) is in

charge of the transportation management services are transportasu costs (freight

charges) is 10% (ten percent) of the amount that should have been charged or billed.

Basic Calculation of Value Added Tax (VAT) Method and Rate of Value Added Tax

(VAT) .

1. The method used in calculating VAT, namely: Output Tax - Input Tax When in its tax

period, is greater than the output tax input tax, the difference is that VAT must be paid

by PKP to the state treasury. Whereas if in a tax period, creditable Input Tax can be

greater than output tax, the difference is the tax advantages that can be compensated in

the next tax period.

2. VAT tax rate under Act 42 of 2009 Section 7 (2) and paragraph (3), namely:

a. Value Added Tax rate of 10% (ten percent)


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The VAT rate applicable on the transfer of taxable goods and / or penyerahaan JKP is a

single rate, so simple in its implementation and does not require a list of the

classification of goods or services with tariff classification that is as applicable to the

Sales Tax on Luxury Goods.

b. Value Added Tax rate on taxable goods exports amounted to 0% (zero percent).

VAT is a tax levied on consumption of taxable goods in the Customs Area. Therefore, the

taxable goods are exported atu consumed outside the Customs Area Value Added Tax

imposed by tariff 0% (zero percent). Tax rate referred to in paragraph 1 may be changed

to a minimum of 5% and a maximum rate of 15%. calculation of VAT

(Waluyo, 2012: 15) how to calculate the VAT is to multiply the Value Added Tax rate

(10% or 0% for taxable goods exports) as the Tax Base: VAT payable = Tax rate x Tax

Base

example:PKP "A" Sell BKP / JKS to PKP "B" with a selling price of Rp. 20,000,000. VAT payable:

10% x Rp. 20,000,000 = USD. 2,000,000 VAT is Rp. 2,000,000 is an output tax, as levied

by PKP "A" while the PKP "B", is a VAT input tax. Grouping Object and Subject Value

Added Tax (VAT) Objects of Value Added Tax (VAT) According to the Law - Law No. 42 of

2009 Article 4 paragraph 1 of the Value Added Tax imposed:

a. Delivery of taxable goods in the Customs Area by Entrepreneur

b.Taxable Imported Goods

c. Delivery of taxable services in the Customs Area by Entrepreneur

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 CustomsArea

f. Exports of Goods Taxable Taxable Tangible by Entrepreneur; and

g. Exports of Intangible Taxable Goods by a Taxable Person or export of taxable services

by a Taxable Person.

(Waluyo, 2012: 8) Type of goods which are not subject to VAT are certain items

in the following categories:

a. Goods from mining or drilling results are taken directly from the source;

b. Staple goods that are needed by many people

c. Food and drinks are served in the hotel, restaurant, restaurants, cafes, and the like,

including both food and beverages consumed on the spot or not, including food and

drinks were delivered by the caterer or catering business; and

d. Money, gold bullion, and securities.

Types of services that are not subject to Value Added Tax is a particular service in the

service group as follows:

a. medical health care services

b. social services

c. Mail delivery services with stamps

d. financial services

e. insurance services


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f. religious services

g. education services

h. arts and entertainment services

i. broadcasting services which are not advertisements

j. public transport on land and in water as well as air transport services in the country

that became an integral part of air transport services overseas

k. labor services

l. hospitality services

m. services provided by the Government in order to carry out general administration

n. provision of parking

o. public telephone services using coins

p. remittance by postal money order and

q. food service or catering.

The subject of Value Added Tax (VAT)

(Ilyas and Burton, 2008: 166) Parties are obliged by law to wear / are subject to

VAT Taxable Person (PKP) is a businessman who perform delivery of taxable goods (BKP)

and / or delivery of taxable services (JKP) which subject to tax under the Value Added

Tax Act. While the definition of entrepreneur is a person or entity in any sort of business

or work activities produce goods, import goods, export goods doing trade business,

utilizes intangible goods from outside the Customs Area businessservices services

including export, or use the services of from outside the Pabean.Sesuai with the

provisions now in force, namely VAT Subject:

1. The manufacturer or producer

2. Importer and indenter

3. Entrepreneurs who have a special relationship with the manufacturer or importer.

4. Main Agent and Distributor major manufacturer or importer.

5. holder patent or trademark BKP

6. Wholesalers

7 Employers who do delivery services JKP.

8. Traders dilution.

Documents used in depositing and reporting of Value Added Tax (VAT)

Tax Invoice (Supramono and Damayanti, 2010: 128), a tax invoice is evidence of tax

levies made by taxable employers who do the delivery of taxable goods (BKP) or

rendering of taxable services (JKP), or proof of the tax levy because the import of taxable

goods (BKP) is used by the Directorate General of Customs and Excise for import of

taxable goods. There are three (3) types of tax invoices that are used are:


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1 Standard Tax Invoice In the standard tax invoice must be included:

a. The name, address, TIN is handed BKP, and or JKP

b. The name, address, TIN BKP buyer, or receiver JKP

c. The type of goods or services, the selling price or replacement, and discounts

d. VAT and luxury sales tax collected

e. Code, serial number and date of manufacture of the tax invoice

f. Name, position and signature of the right to sign a tax invoice

Tax invoice is proof of tax collection and can be used as a means for input tax credit.

Therefore, the tax invoice must be true, both formally and materially.

2 Tax Invoice Combined

The combined tax invoice is a tax invoice standard used for some time or JKP BKP

delivery to the buyer or recipient of services are the same, which is done in a tax period

and must be made no later than the end of the month following the month of delivery

or JKP BKP.

3 Simple Tax Invoice

Tax invoice is a document that equated simple function with a tax invoice, issued by PKP

which delivers BKP / or JKP to buyers BKP and / or JKP unknown identities completely,

for example TIN, name and address, as well as the delivery of taxable goods or JKP

directly to the final consumer.

Simple tax invoice shall contain at least:

a. Name, address, and TIN are handed BKP or JKPb. The type and quantum

c. The selling price or replacement include tax or amount of tax shall be shown

separately

d. Simple Tax Invoice creation date

Tax Payment (SSP) & VAT Notice Period

Under regulations PER-General of Taxation No. 24 / PJ / 2013 on Tax Deposit

form shapes (SSP), the Tax Payment is proof of payment or tax payment is done by usingthe form or have done any other way to state coffers through the payment of a

designated by the finance minister. The form letter shapes Tax Payment (SSP) is made

within 5 (five) copies is to be used by:

Sheet 1 to -1: for archives Tax

Sheet 2 to -2: for State Treasury Office (Treasury Office)

Sheet 3 to -3: to be reported by the taxpayer to the Tax Office


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Sheet 4 to -4: Archives Office for Payment Acceptance

Sheet 5 to -5: for archive collector / other party

One SSP form can only be used for the payment of taxes and for a period of one year or

Tax Tax / Tax Assessments / Letters tax bill using the tax code account and a payment

type code. Notice Period (return period) is a monthly report that can be delivered by

PFM, the calculation of:

1. Tax Maasukan based realization of the BKP purchase receipt or realization of JKP.

2. Output Tax expenditures based BKP or JKP.

3. Payment of tax or compensation. Later - later than the 15th of the following month.

For delivery PKP return period are:

1. report the calculation of the tax payer to the directorate general of taxes (Tax Office).

2. In the period of 20 (twenty) days after the end of the tax period.

3. Using the return period.

4. Remarks and Documents included or attached to the return period set by the finance

minister.

5. SPT considered included if not fully implement the provisions of Law - Law VAT.

Payment of Value Added Tax (VAT)

Payment and remittance of Value Added Tax is done with a Letter of Transfer

Tax (CNS), the VAT returns, VAT Summary Report. According to the Director General of

Taxation Regulation No. PER-148 / PJ / 2007 on the implementation of the module state

revenue, understanding Letters Tax Deposit (SSP) is a letter by the taxpayer (WP) used

to make the payment and remittance of tax due to the State Treasury for the post office

and government banks or private banks or other payment in accordance with the

decision of the Directorate General of Taxation, and is appointed by the Minister of

Finance.

Reporting Value Added Tax (VAT)

Value Added Tax is calculated solely by Taxable Person (PKP), should be

reported in the future of VAT (VAT return period) shall be submitted to the local tax

office in accordance with the Ministerial Regulation No.80 / PMK.03 / 2010 Article 2a

arranged that the VAT and PPnBM in a tax period shall be paid no later than the end of

the month following the tax period ends and before the VAT return period presented.

VAT return period serves as a means for Taxable Person (PKP) to report and account for

the calculation of the amount of Value Added Tax (VAT) which is actually owed and

means to report on the crediting of Input Tax against Output Tax and if there are no tax

credits, the tax reporting output made to report the payment or repayment of tax in a


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tax period. Notice Period Value Added Tax (VAT return period) has the form 1111 form

that has prevailed in April 2013 and is still used.

RESULTS AND DISCUSSION

Company History

PT Jaya Raya Lestari Sentosa is a family company and has not gone public standing and

began operation since 1995, founded by a couple named Mr. and Mrs. Ike Frans Umboh

Liemewa based in Makassar by opening the service department that includes the

eastern Indonesian region of Papua, Maluku , Sulawesi and Kalimantan. As time goes by

until now PT Lestari Jaya Raya Sentosa, has served pegiriman goods and has been

trusted by the majority of Large Pharmacy (PBF) and Pharmaceutical Distributor based in

Ujung Pandang is the only eastern entrance in the business world expedition. With allthe success of the PT. Jaya Raya Lestari Sentosa in service delivery, then in 2001, PT. Jaya

Raya Lestari Sentosa opened a branch in Jakarta to serve the delivery of goods from

Jakarta to the entire territory of Indonesia and has branches and representatives

throughout Indonesia. The head office of PT. Sentosa Lestari Jaya Raya Makassar

addressed at Jl. Pongtiku 107, Phone: (0411) 452 152, Fax: (0411) 446 196, email:

[email protected].

Company vision

Making PT. Jaya Raya Lestari Sentosa a reliable company, the best and the

biggest in the field of delivery of goods made in Indonesia and PT. Jaya Raya Lestari

Sentosa colleagues in delivering reliable service delivery for the people and businesses inIndonesia.

Support the economy of Indonesia in terms of the development of the shipping service

towards the better.

a. Making PT. Lestari Jaya Raya a company that does not ever say "NO" to any kind of

delivery of any goods.

b. With the "COMMITMENT" high in service, PT. Jaya Raya Lestari Sentosa forward to be

a partner for your business.

Company Mission

With the reliability of structures, infrastructure, resources and experience, PT

Lestari Jaya Raya Sentosa will always provide a solution to every problem you face

delivery. PT. Lestari Jaya Raya will always provide delivery service is committed, honest,

optimal, informative, fast, safe and reliable to achieve satisfaction for each of our

customers.

PT. Jaya Raya Lestari Sentosa provide the best solutions through innovative services to

help make your goods safe shipment to destination. So by having a corporate structure

and infrastructure reliability, skill and professionalism of human resources, PT. Jaya Raya

Lestari Sentosa is ready to provide an optimal service to our service user satisfaction.
mailto:[email protected]:[email protected]:[email protected]


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Line of Business PT services. Jaya Raya Lestari Sentosa Express is Sea Freight, LCL & FCL,

Trucking Service, Packing and Moving. The services provided by the company always

seeks the following Fleet1. full box

2. DTD (door to door) service.

3 Packing Service (doos + plastic + sacks) for ocean freight and overland express

4.Shipping prefer the safety and timeliness (except for natural disasters)

5. POD system is fast, accurate and true Claim 6 (for goods damaged, missing or less) the

replacement of 100%

Company structure

Every company in running its business activities would require a goodorganizational structure so that every member of the organization can determine the

authority and responsibility clearly and firmly in achieving the desired objectives of the

company. Organization in question is a corporation or other business entity as one of

the forms of cooperation of several people working together to achieve a particular

goal.

The reason the importance of preparing the organizational structure is to

distinguish a task with other tasks, in order to obtain greater efficiency mainly because

they allow each individual specialize themselves, define or give responsibility and

authority limits dibutukan by any staff / employees are there to carry out the duties and

responsibilities he replied.

Results and Discussion

Here is a presentation that describes the condition of the company in respect of

Application of Value Added Tax on Services. PT Jaya Raya Lestari Sentosa is a private

company engaged in the delivery of goods in any business activities business associates

who use courier services is subject to Value Added Tax at the rate of 10% (ten percent) x

Tax Base sales. PT Lestari Jaya Raya Sentosa confirmed as a Taxable Person (PKP),

according keuagan minister Regulation (PMK) No. 68 / PMK.03.2010 that entrepreneurs

with a turnover number of circulation or turnover in fiscal year revenues over 4.8 billion

classified as Taxable Person . In accordance with the rules in force at the date of January

2, 2013 PT. Jaya Raya Lestari Sentosa confirmed by the Tax Office Primary North

Makassar Taxable Person Identification Number (NPPKP): PEM-04 796 / WPJ.15.0103 /2013 and the Taxpayer Identification Number (TIN): 03.051.747.8-801.000, in

accordance with article 2 paragraph (2) / Article 2 paragraph (4) of Act No. 6 of 1983 on

the General terms and Tax Procedures as amended last by Act - Act No. 28 of 2007 and

Regulation of the Director General of Taxation Number PER-44 / PJ / 2008 . PT. Jaya Raya

Lestari Sentosa is a tax subject because companies make delivery of taxable services

which may be subject to Value Added Tax on business associates. Since the company has

been registered as a Taxable Person for taxes, the Company is obliged to carry out and

report the tax in accordance with the Laws - Invitation applicable.

In applying the Value Added Tax, the Company has the right and obligation to make tax

collection during penyerahaan niai taxable services, deposit and report value added tax


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accrued (less pay) if the output tax collected by the company is not appropriate

calculations.

Calculation of Tax Due PT. LJRS begins at the time of delivery of taxable services in the

customs area, with location reporting and remittance of the tax payable in accordance

places where the company confirmed as a Taxable Person is in the North Makassar Tax

Service office. Rights and obligations that must be implemented by companies

associated with the implementation of Value Added Tax under the VAT Act No. 42 of

2009, namely:

1. Picking Value Added Tax of 10% (ten percent) of the value of the transaction depends

on the type of business on the delivery of taxable goods and / or Taxable Services within

the Customs Area.

2. Make a Tax Invoice for any Taxable Goods and / or Taxable Services.

3. Tax Payment Deposit payable to the state treasury not later than the end of themonth following the expiration of the Tax Period beriktnya.

4. a Report Calculation of the Value Added Tax Time period of 30 (thirty) days after the

end of the tax period.

5. Saving Tax Invoice with a neat and orderly.

6. Organize recording in the books of the company on the acquisition and delivery of

goods and / or Taxable Services.

7. Attach Summary Summary Purchase and sale of the Notice Period, if requested.

Evaluation of the mechanism of implementation of Value Added Tax

Based on the research that has been conducted, researchers conduct evaluation after

PT. Jaya Raya Lestari Sentosa has been confirmed as a Taxable Person, any transactioncarried PT. Jaya Raya Lestari Sentosa with business associates based on the agreements

contained in the contract of cooperation that has been made on the agreement

between the company and service users. Therefore, from January to December 2013

Every rendering of Taxable Services PT. Jaya Raya Lestari Sentosa business associates to

do the collection of Value Added Tax on any opponent transaction. In accordance with

the implementation of Law No. 42 of 2009, PT. Jaya Raya Lestari Sentosa has made the

collection of Value Added Tax to the business partner who has become a Taxable

Person.

Evaluation of Tax Invoice is incomplete Incomplete tax invoice is a tax invoice

that does not include the information referred to in Article 13 paragraph (5) of Law -VAT Act, and / or not stating the actual or real, and / or fill in the information that is not

in accordance with the rules and procedures as set forth in PER 24 / PJ / 2012. The

definition of a tax invoice is incomplete:

a. Tax invoices not filled completely, clearly and correctly.

b. Tax invoice is not signed by PKP or officials appointed by PKP to sign a tax invoice.

c. Tax invoice using tax invoice serial number doubles in the same tax year.

d. Tax invoice is filled with code and the serial number is not a tax invoice in

accordance with the provisions.


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Based on research by the researcher, by identifying the tax invoice during January-

December 2013 on the PT. Jaya Raya Lestari Sentosa, researchers found many

incomplete tax invoice either intentional or not to do.From the above data it can be seen that the existence of a tax invoice

incomplete output by PT. Jaya Raya Lestari Sentosa, while the errors made is the use of

double tax invoice number, customer's Taxpayer Identification Number is wrong and

wrong unisex name companies that have been reported and has not performed

rectification.

Evaluation of Value Added Tax Rates. Based on research conducted on the

activities carried out by PT. Jaya Raya Lestari Sentosa engaged in the service delivery of

the company subject to Value Added Tax Rate Application of Generally Accepted in

accordance with applicable tax laws. Calculation of Output Value Added Tax which is

applied during the company since January - December 2013 is calculated at the rate of

VAT = 10% x Tax Base by diverting Tax Base with Single Rate Value Added Tax of 10%

(ten percent) can be seen .contohnya in the appendix. In this study, researchers

conducted an evaluation to see and mensesuaikan with the applicable rules of the Law -

Law No. 42 of 2009 In Article 1 point 17 states Tax Base as a basis for calculating the tax

payable is based on the Total Sales Price, value of imports, exports value, or another

value of Article 2 of the other value as the mean which in article 1 that set at point j to

penyerahaan package delivery services is 10% (ten percent) of the amount of the bill or

the amount billed shall in.

Evaluation of output tax Output tax is levied by the company Value Added Tax

levied on the transfer of taxable services relating to the implementation of the work

done by the circulation of the company. Output Tax Collection process conducted by PT

Jaya Raya Sentosa Lestaru begins when calculating the amount of Value Added Tax

which shall be charged to the customer in connection with a transaction carried out and

recognition or delivery of taxable services to the company in accordance with the

agreements. The calculation Output VAT must be levied by the company is done by

multiplying the Value Added Tax rate of 10% (ten percent) of the amount of the bill and

transfer the VAT rate of 10% VAT Rate x DPP or freight is 1% (10% x 10% ) of the DPP,

after calculating bills and recording process is completed and the Tax Invoice was issued

in conjunction with a billing / invoice which will be handed over to the customer relatedtransactions renders Taxable Services.

Tabel. 4.2.

Rekapitulasi Jumlah pendapatan dan jumlah pajak keluaran Tahun 2013

Bulan

Jumlah Pendapatan Dasar Pengenaan

Pajak ( DPP )

Jumlah Pajak keluaran

Januari Rp. 435.466.302 Rp. 43.546.630.2 Rp. 4.354.663.02

Februari Rp. 520.939.692 Rp. 52.093.969.2 Rp. 5.209.396.92

Maret Rp. 625.747.766 Rp. 62.574.776.6 Rp. 6.257.477.66

April Rp. 562.080.799 Rp. 56.208.079.9 Rp. 5.620.807.99

Mei Rp. 554.827.995 Rp. 55.482.799.5 Rp. 5.548.279.95


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Juni Rp. 444.917.616 Rp. 44.491.761.6 Rp. 4.449.176.16

Juli Rp. 578.226.256 Rp. 57.822.625.6 Rp. 5.782.262.56

Agustus Rp. 606.989.460 Rp. 60.698.946.0 Rp. 6.069.894.60September Rp. 664.290.135 Rp. 66.429.013.5 Rp. 6.642.901.35

Oktober Rp. 701.359.532 Rp. 70.135.953.2 Rp. 7.013.595.32

November Rp. 646.930.383 Rp. 64.693.038.3 Rp. 6.469.303.83

Desember Rp. 583.201.792 Rp. 58.320.179.2 Rp. 5.832.017.92

Jumlah Rp. 6.924.977.706 Rp. 692.497.770.6 Rp. 69.349.777.06

( Sumber : Olahan Data )

In profit - loss of PT. Jaya Raya Lestari Sentosa As of December 31, 2013 listed

the number of revenue freight Rp. 6924977706, -. This means it has been demonstrated

that the true total output tax to be paid by PT. Jaya Raya Lestari Sentosa to 2013amounting to Rp. 69.349.777.06. Total monthly income is the same as the amount of

output tax to be paid is stated in the CNS and the monthly VAT return period.

Evaluation of Input Tax Input tax is the VAT that should have been paid by a Taxable

Person for Acquisition of taxable goods and / or Taxable Services and / or utilization of

intangible Taxable Goods from outside the customs area and / or utilization of Taxable

Services from outside the Customs area and / or imports taxable goods.

In accordance with the results of research and interviews that we did on the staff of PT.

Jaya Raya Lestari Sentosa, since the company dikukukan Person for VAT purposes and

undergo business activities of PT. Jaya Raya Lestari Sentosa has never done such thing

crediting of Input Tax. Results wawacara with accounting staff named selvianti, the

following narrative when providing information on Tax Crediting Enter.

"That until the current PT Tax Enter. Jaya Raya Lestari Sentosa which is engaged in the

delivery of services can not be credited, because the polling transaction output VAT

rates levied by the company only at the rate of 1% (one percent), while if the utilization

of taxable goods, for example Asset companies are subject to the rate of 10% (ten

percent), so it is very unlikely to be credited because of the ratio of 1%: 10% and the

rules contained in the VAT Act. "The results of the evaluation of researchers showed

that the company has really can not crediting Input Tax due in accordance with the

Ministerial Regulation 38 / PMK.011 / 2013 change over the PMK 75 / PMK.03 / 2010 on

the other value as a Tax Base (DPP ). Rule of Law - Law No. 42 of 2009 Article 3, which

reads Input Tax in connection with: Letter (a): penyerahaan package delivery services as

referred to in Article 2 letter j made by employers of shipping services.

Subparagraph (d): The delivery of transportation management services (Freight

Forwading) which is in charge of the transportation management services are

transportation costs (Freight charges) as defined in Article 2 letter m made by the

employer transportation management services, can not be credited.


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Evaluation Reporting and Payment of Value Added Tax

Table 4.2: Date of deposit of VAT PT. Lestari Jaya Raya Sentosa 2013

Bulan Tanggal Penyetoran Denda

Januari 28 Februari 2013 -

Februari 30 Maret 2013 -

Maret 29 April 2013 -

April 31 Mei 2013 -

Mey 29 Juni 2013 -

Juni 31 Juli 2013 -

Juli 30 Agustus 2013 -

Agustus 1 Oktober 2013 Denda

September 31 Oktober 2013 -Oktober 30 November 2013 -

November 28 Desember 2013 -

Desember 30 Januari 2014 -

Can be seen in the above data during 2013 PT. Jaya Raya Lestari Sentosa in

depositing tax value is never delayed, therefore, on kelalain and has violated the rules

and regulations - regulations that force in August 2013 by PT. Jaya Raya Lestari Sentosa

administrative fines from the tax office. The clauses for which article 14 paragraph 3 of

the CTP that is equal to 2% of the DPP.

CLOSING

In this chapter is the last chapter of the discussion of this thesis, the author will try to

express a conclusion on what has been discussed previously.

Further suggestions will be put forward as a basis for the management of PT. Jaya Raya

Lestari Sentosa which is one of the goals of this paper.

Conclusion

Based on the results of research conducted and the discussion on the

implementation of the VAT, it can be argued conclusions:

1. Application of Value Added Tax at PT. Jaya Raya Lestari Sentosa in 2013 is not in

accordance with the Law - Law No. 42 of 2009 on VAT, in particular the

application of the tax invoice publishing companies publish incomplete tax

invoice (Invoice defect), therefore PT. Jaya Raya Lestari Sentosa as referred to in

Article 13 paragraph (5) and / or not stating the actual or real, and / or fill in

information that is not in accordance with the rules and procedures as set out in

AS 24 / PJ / 2012. While the imposition of the VAT rate, the calculation of output

tax and do not enter the crediting of the taxes in accordance with the Ministerial


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Regulation 38 / PMK.011 / 2013 change over the PMK 75 / PMK.03 / 2010 on

the other value as a Tax Base (DPP).

2.

In terms of reporting and remittance of tax general obligation PT. Jaya Raya

Lestari Sentosa during the year 2013 in accordance with the prevailing tax rules,

however, for his negligence in August 2013 in late payment of VAT payable by

the company because of the administrative fines imposed 2% of the VAT debt in

August 2013 in accordance with Article 14, paragraph 3 KUP USD. 121.397.9, -.

Suggestion

Based on the research conducted, then put forward the following suggestions:

1.

The company should have to always follow all the developments and changes in

tax laws, because the tax rules are often changed to follow the situation and

condition of the State so that the company should always be up to date in

following the new tax regulations particular to the application of VAT and tax

reporting in a timely and correctly according to the rules.

2. The Company shall in performing the calculations, depositing, and reporting of

taxes is always thorough and focused and trying not to break the rules that have

been in effect, especially in the calculation because if something goes wrong will

have difficulty both in terms of calculation, reporting and remittance of taxes

that would result in fined or given administrative sanctions that harm to the

company.3.

The company must be more careful in filling The user identity of taxable services

such as company name, tax ID, address of the company by issuing a tax invoice

as incomplete will cause an error and does not have a tax invoice which

functions as it should, to avoid the issuance of multiple serial numbers, provide

impact unfavorable for the use of taxable services which lead to other

companies the tax credit can not enter it.

4 Companies should store tax documents in neat and orderly so that can help if

there's a test of the tax office.

REFERENCES

Ilyas, W.B & Burton, W. (2008). Tax law 4.Jakarta edition: Salemba Four.

Ilyas, W.B & Burton, W. (2010) edition of the Tax .Hukum 5.Jakarta: Salemba Four.

Mardiasmo. (2013). Taxation. London: Andi Yogyakarta.

Muljono, D. (2006). Accounting Pajak.Yogyakarta: Andi Yogyakarta.

Prabowo, Y. (2004). Tax Accounting Terapan.Jakarta: PT. Scholastic Widiasarana

Indonesia.


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Supramono and Darmayanti, TW (2010) Mechanism and Calculation .Perpajakan

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Waluyo. (2012). Taxation Indonesia Jakarta 9 edition: Salemba Four.