KONSEP PERENCANAAN PAJAK ATAS PAJAK PERTAMBAHAN NILAI (STUDI KASUS PADA CV. X)

Abstract

This research aims to determine how the tax planning concepts of CV. X, a company located in Blitar, regarding its Value Added Tax planning (VAT). This descriptive research uses qualitative approach. This study concludes that the company has not accomplished its tax obligations related to VAT properly. Registered  as Taxable Entrepreneur for VAT purposes, the company has never paid its VAT payable, did not report its entire income, did not make any Tax Invoice,  and did not purchase Taxable Goods from Taxable Entrepreneur for VAT purposes. Therefore, the company could have received administrative fined and could not credit its Input Tax. Based on the problems, this research formulates a tax planning concepts for the company. The company must pay administrative fine of IDR 225,674,342.25. The Input Tax that cannot be credited due to its purchase of taxable goods from non-Taxable Entrepreneur for VAT purpose is IDR 206,224,049.00. Thus, the company should reports the entire income, pay its VAT payable, and pay the administrative fine immediately to avoid lawsuits. In addition, the company should buy Taxable Goods only from Taxable Entrepreneur for VAT purpose in order to be able to credit its Input Tax.

Keywords : Value Added Tax, Tax Planning, Administrative Fine