The tax is the people's dues to the State Treasury by law
with no retribution gets directly. Tax withheld ruler based on the norms of law
to cover the cost of production of goods and services collectively to achieve
common prosperity.
The type of tax will be discussed in this seminar is ( vat )
tax increase in value .Increase in value ( vat tax is imposed on any tax
increase in value of goods or services in peredarannya from producer to
consumer .In english , vat called ( value added tax or vat ( gst goods and
services tax ) .Vat including the type of indirect taxes , the point of the tax
paid by other parties ( traders ) that is not the tax or in other words , the
tax consumers is not the end of direct taxes he paid.
The voting mechanism, remittance, and reporting to VAT exists
on the part of the merchant or manufacturer so that it appears the term Taxable
Employers that abbreviated PKP. In the calculation of the VAT that must be
deposited by PKP, known the term tax output and input tax. Output tax is the
VAT that is charged when selling their products, while the PKP tax input VAT is
paid when the PKP buy, acquire, or make its products.
Indonesia adheres to a single tariff system for vat , namely
10 percent .The main legal basis used for the application of vat in indonesia
is the act of no. 8/1983 following its revised , namely the act of no.11 / 1994
and the act of no. 18 / 2000 .
