ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS JASA PENGIRIMAN BARANG PADA PT. POS INDONESIA KCU MANADO

Abstract

The purpose of this research is to analyze the application of Value Added Tax (PPN) on PT. Pos Indonesia Manado Main Branch Office. As one type of indirect tax, Value Added Tax is levied on every added value of goods or services in their circulation from producers to consumers. Value Added Tax, serves as a very important source of state revenue in financing government spending, including infrastructure development, education, health, and social subsidies.This research was carried out at PT. Pos Indonesia Manado Main
Branch Office. This research uses a qualitative method, which is to outline, explain the implementation of Value Added Tax starting from collection, recording and reporting. Data collection techniques are carried out with observation data, interviews and documentation. The research results show that the implementation of Value Added Tax on goods and services at PT Pos Indonesia KCU Manado has gone well, it just that there are problems related to the accuracy of the classification of goods delivery services as tax objects. At PT. Pos Indonesia KCU Manado also showed that the imposition of tariffs is in accordance with the Taxation Law, namely Law No. 7 of 2021 Concerning Tax Harmonization (UU HPP). The rate charged is 11%, the treatment of Value Added Tax rates is in accordance with the applicable rules