Desain Perencanaan Pajak dalam Kebijakan Penunjukan Badan Usaha Milik Negara Sebagai Wajib Pungut Pajak Pertambahan Nilai

Abstract

This research was conducted to determine tax planning in the policy of appointing State-Owned Enterprises as mandatory value-added tax collectors at PT Perumnas. This research was carried out on one of the SOEs as a Tax Collector in accordance with PMK 85/2012 rules, namely Perumnas Indonesia. This research is qualitative research by taking interviews with experts, Perumnas, and Perumnas Partner Companies. Among the important components that must be prepared and ensured by the Tax Department in planning VAT WAPU in Perumnas is Human Resources knowledge related to applicable regulations. Related to a series of tax problems that occur in Perumnas, a tax plan is chosen consisting of: not barcoding tax invoices before entering into finance, Carrying out Tax Payments even though bills have not been paid by the Project, Urging vendors and partners to pay taxes gradually, and Coordinating with DGT to adjust the system and application.