A ANALISIS PERUBAHAN TARIF UMUM PPN BERDASARKAN UNDANG – UNDANG HARMONISASI PERATURAN PERPAJAKAN NOMOR 7 TAHUN 2021 TERHADAP DPP PPN PADA CV BRP CELLULAR SHOP TULUNGAGUNG

ANALISIS PERUBAHAN TARIF UMUM PPN BERDASARKAN UNDANG – UNDANG HARMONISASI PERATURAN PERPAJAKAN NOMOR 7 TAHUN 2021 TERHADAP DPP PPN PADA CV BRP CELLULAR SHOP TULUNGAGUNG

Abstract

ABSTRACT

This study aims to determine changes in the general VAT rate based on the Law on Harmonization of Tax Regulations Number 7 of 2021 DPP VAT CV BRP Cellular. The variable used in this study is the general rate of VAT, Harmonization of Tax Regulations Number 7 of 2021 and DPP VAT. This study uses a quantitative method, where this study analyzes the value of the DPP VAT and has results in the form of valid numbers. Data collection techniques in this study were in the form of observation, interviews and documentation. The results of this study calculate that there are differences in DPP found on company invoices, this illustrates that the imposition of DPP in 2021 and 2022 for the same goods has a different value due to company policies that change the DPP on the same goods so that they remain cheap in the eyes of consumers . In the DPP calculation, there are three similar items, namely Y15 SV 21 (3+32G), Y21T (6+128G) dan Y01 (2+32G). Three goods were traded in 2021, which at that time used a 10% VAT rate and were traded in 2022 where that year already had an 11% VAT rate. The existence of these three items that are sold again in 2021 has a different DPP and certainly in 2022 the DPP will be lower than in 2021. Suggestions for future researchers use other variables outside of this variable in order to get varied results and for research companies it is suggested to provide a mark up increase of 5% -7% of the basic price of goods, with this in mind the company does not have the potential for financial distress

Keywords: General VAT, Harmonization of Tax Regulations Number 7 of 2021 and DPP VAT