PAJAK PERTAMBAHAN NILAI TERHADAP PENYERAHAN KENDARAAN BERMOTOR BEKAS SECARA ECERAN : SIAPA YANG PALING DIUNNTUNGKAN?

Abstract

Abstrack

The current regulation of value added tax in Indonesia for the delivery secondhand motor vehicle in retail is Peraturan Menteri Keuangan Nomor 79/PMK.03/2010 concerning Guidance on Calculation of Income Tax Crediting for Taxable Enterpreneurs Conducting Certain Business Activities that supersedes the procedure of implementation value added tax on the delivery secondhand vehicle as explained in Keputusan Menteri Keuangan Nomor 251/KMK.03/2002 amended KMK Nomor 567/KMK.04/2000 concerning Other Value as Tax Basis. This study used descriptive qualitative research method. The method used in this study is qualitative method with descriptive approach. The results of this study shows that there is a significant difference in VAT implementation between VAT implementation on secondhand motor vehicle delivery as explained in KMK 251/KMK.03/2002 amended KMK 567/KMK.04/2000 with the VAT implementation on secondhand motor vehicle delivery as explained in PMK 79/PMK.03/2010. In addition, the purchase price paid by secondhand motorvehicle consumers is lower if KMK 251/KMK.03/2002 amended KMK 567/KMK.04/2000 applied than PMK 79/PMK.03/2010. The state makes no difference if one of the regulation is  applied, but the buyer and seller feel a significant impact on the implementation of either of these two regulations.

 Keywords : secondhand motor vehicle, tax, guidance on tax creditin