Analisis Diskriptif Model Peraturan PPN yang Menghambat dan yang Meningkatkan Motivasi Pengusaha Menyetor PPN  

Oleh:

Hanggana, Sri

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Manajemen Usahawan Indonesia vol. 37 no. 1 (Jan. 2008), page 44-54.
Topik: VAT; Entrepreneur; Regulation.

Ketersediaan

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

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Isi artikel

This research aims to givean evidence of entrepreneurs whopaya VAT (Value Added Tax) submissive to act VAT 2000 and entrepreneurs break with act VAT 2000. And than to know the regulations that become barrier or motivation for entrepreneurs to pay a VAT to Tax Office. Respondents are entrepreneurs or employees who have responsibility In the taxation in the companies in Surakarta. Dataarecollectedwith sendingquestionnaires bypostanddirectgivingtorespondents.Theretumed questionnaires by post are8of 100. And The returned questionnaires by direct giving to respondent are 58 Of 58. There are 66 returned questionnaires can be analyzed. Data are analyzed by discriptive statistics.The results areonly 3% entrepreneurswho pay VATsubmissivetotheactof VAT2000, and 97% entrepreneurs break with the act of VAT 2000.66,7% of entrepreneurs pay VAT, but lower than the actual of VAT. And 30,3% entrepreneurs do not pay VAT. The regulations in the act of VAT 2000 that become barrierforentrepreneursto pay VATare: (1) VATare paid in every stage distribution.(2) There are calssifications of entrepreneurs in PKP and Non PKP. (3) VAT is an indirect tax. (4) Using tax invoice as evidence pay VAT. (5) The tarif of PPN is felt very high by entrepreneurs. (6) There are obligationtopayVATtoTax Office with Balance Sheets and lncome Statement. While the regulations that can improve the entrepreneur’s motivation to pay VAT are: (1)VAT are paid once. VAT is paid at finished production or imported. (2) There are no classtification, all entrepreneurs are PKP.(3)VAT becomes a directtax, and Seller becomestaxpayer, nottaxcollecter. (4) Every products is marked paid VAT, so fiscus and society are easy to know which products is paid VAT or not yet. (5)The tarif of VAT is low, for example 2,5%.(6) Entrepreneurs pay a VAT to Tax Office, enough production report.

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