ANALISIS PENERAPAN PENGENAAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI EKSPOR IMPOR JASA FREIGHT FORWARDING (STUDI KASUS PADA PT. JASINDO LINTASTAMA)
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Institusion
Universitas Bhayangkara Surabaya
Author
Ambami, Amalia
Subject
Cost Accounting
Datestamp
2020-09-08 03:22:21
Abstract :
This thesis discusses about the imposition of VAT on freight forwarding services at PT. Jasindo Lintastama. Generally, freight forwarding services divided into four services which customs brokers, pure freight forwarding service, trucking, and warehouse. In practice, freight forwarding company or forwarders (PT. Jasindo Lintastama) cooperates with third party. This third parties include transportation companies (land, sea and air transportation), loading and unloading companies, and container service companies. Forwarder is a party that represents the owner of the goods in managing the delivery of goods and customs duties in the context of Export or Import. The Taxation Law already regulates VAT treatment for freight forwarding services but there is no detailed explanation regarding its impelementation so that forwarders have little difficulty in calculating the Tax Base. The problem that arises is determining the Tax Base for freight forwarding services so that the tax collected by the forwarder to the customer/shipper is in accordance with applicable regulations. The result of the analysis show that the forwarders experience a miss-understranding of the treatment of taxation owed specifically on VAT in their business. The results of the study suggest that the government make implementing regulations that regulate in detail the VAT on freight forwarding services.
This thesis discusses about the imposition of VAT on freight forwarding services at PT. Jasindo Lintastama. Generally, freight forwarding services divided into four services which customs brokers, pure freight forwarding service, trucking, and warehouse. In practice, freight forwarding company or forwarders (PT. Jasindo Lintastama) cooperates with third party. This third parties include transportation companies (land, sea and air transportation), loading and unloading companies, and container service companies. Forwarder is a party that represents the owner of the goods in managing the delivery of goods and customs duties in the context of Export or Import. The Taxation Law already regulates VAT treatment for freight forwarding services but there is no detailed explanation regarding its impelementation so that forwarders have little difficulty in calculating the Tax Base. The problem that arises is determining the Tax Base for freight forwarding services so that the tax collected by the forwarder to the customer/shipper is in accordance with applicable regulations. The result of the analysis show that the forwarders experience a miss-understranding of the treatment of taxation owed specifically on VAT in their business. The results of the study suggest that the government make implementing regulations that regulate in detail the VAT on freight forwarding services.
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