PAJAK PERTAMBAHAN NILAI TERHADAP PENYERAHAN AIR BERSIH : DIBEBASKAN ATAU TIDAK DIPUNGUT?

Abstract

 ABSTRACK

The current regulation of value added tax in Indonesia for the delivery clean water is Peraturan Pemerintah Nomor 40 Tahun 2015 concerning Delivery Clean Water that freed from Value Added Tax that supersedes the procedure of implementation value added tax on the delivery clean water as explained in Peraturan Pemerintah Nomor 12 Tahun 2001 concerning Import and/or Delivery Specific Taxable Goods that are Strategic that freed form Value Added Tax have been amanded several times with Peraturan Pemerintah Nomor 31 Tahun 2007. The method used in this study is qualitative method with descriptive approach. The results of this study shows that VAT implementation on delivery clean wateras referred to Peraturan Pemerintah Nomor 40 Tahun 2015 causes the consument to pay selling price and VAT input that cannot be credited because VAT input is capitalized to cost of goods sold. Consument also pays higher sale price if the delivery clean water is subject to VAT without facilities.  Another alternative is the delivery of clean water given VAT facility not levied for VAT input on the acquisition of goods and/or taxable services related to the delivery of clean water can be credited and consument are not levied every purchase of clean water. The Government may also provide  a VAT Free Tax Certificate facility if it continues to apply facilities freed VAT on the delivery clean water.

 Keywords: clean water, freed, tax, not levied.