Legalitas Pengusaha Kecil Non-PKP dalam UU PPN Berpotensi Menciptakan Pengusaha dan Apart Pajak yang Terpaksa Memanipulasi PPN dan PPh Terutang  

Oleh:

Hanggana, Sri

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Manajemen Usahawan Indonesia vol. XXXVI no. 07 (Jul. 2007), page 45-50.
Topik: Nontaxable Small Entrepreneurs; VAT; disfunctional behavior.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM15.29 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The legality of a Nontaxable Small Entrepreneurs (Pengusaha Kecil Non PKP) in the act of VAT (Value Added Tax) become this act is not fulfil justice and economic requirement. The classification of entrepreneurs in Nontaxable Small Entrepreneurs and Taxable Entrepreneurs (PKP) are miss addres, because VAT is a consumption tax. Nontaxable Small Entrepreneurs and Taxable Entrepreneurs who sale taxable goods and service are not taxpayer, they are taxcollecter. While buyer or consumer is a taxpayer. This condition has potentially disfunctional behaviour, that are: (1) The act of VAT creats enterpreneurs and Fiscus who do manipulation of VAT anf income tax. (2) The act of VAT can kill an entrepreneur's business. They are killed by themselves or by fiscus. (3) The act of VAT gives a big obligation to taxable Entrepreneurs to collect VAT from buyer. There is not a compentation, but there is a sanction in term money and prison. (4) Fiscus can not do honest, because they only have a bad alternative. Since the loyal to act of VAT, so they kill entrepreneur's business. If they allow entrepreneur's violation of the act of VAT, so they are marked as a corruptoror a bad Fiscus. I hope Government, Parlement, Scientist in taxation, Entrepreneurs, and people who interest in taxation could joint together to improve the regulation in this act of VAT.

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