ANALISIS PENGARUH KENAIKAN TARIF PPN 11% TERHADAP  NILAI KONTRAK ATAS TRANSAKSI JASA OUTSOURCHING PT SSS

Dini Martinda  Lestari; Sari Putri  Pertiwi; Yolanda Rizka Ayu  Perdana

doi:10.46306/ncabet.v3i1.114

Authors

Dini Martinda Lestari Universitas Bina Bangsa
Sari Putri Pertiwi Universitas Bina Bangsa
Yolanda Rizka Ayu Perdana Universitas Bina Bangsa

DOI:

https://doi.org/10.46306/ncabet.v3i1.114

Keywords:

Value Added Tax Fee 11%, Contract Value, and Outsourcing Service Transactions

Abstract

Outsourcing services at PT SSS are included in Taxable Services. In accordance with the cooperation agreement letter, the taxes imposed in the agreement are Value Added Tax (VAT) on outsourcing services and Income Tax 21 (PPh 21) on the salaries of outsourcing service employees.This study aims to determine the effect of changes in Value Added Tax (VAT) rate increases on the contract value of outsourcing service transactions. The increase in tariffs is an implementation of Law Number 7 of 2021 concerning the Law on the Harmonization of Tax Regulations.The research method used is qualitative with descriptive analysis, where observations and interviews are carried out directly with the company that is the object of research. The results of research that has been conducted at PT SSS regarding the impact of changes in the Value Added Tax (VAT) rate increase resulted in a decrease in revenue from the management fee of PT SSS. However, this can be overcome by PT SSS with efficiency or reduction of outsourcing service employees. The conclusion of this study is that it is important to have clarity in the cooperation agreement made by both parties so that in the future if there is a change in the tax regulations again they have received approval to be able to immediately adjust to the current bill. So that one party does not get a loss in its business

References

DJP. 2021. Susunan Dalam Satu Naskah, Undang Undang Perpajakan, Edisi 2021.

Mardiasmo. 2018. Perpajakan Edisi Terbaru. Yogyakarta: Andi.

Sugiyono. 2018. Statistika Untuk Penelitian. Bandung: Alfabeta.

UNIBA, Tax Center. Modul 1 & 2 BREVET A & B. Serang.

UNIBA. Pedoman Penulisan Skrips, Jurnal Ilmiah, dan Publikasi Tahun 2023. Serang.

Agustina, Nadhif Zulfa. 2021. Dampak Perubahan Tarif Pajak Penghasilan Badan dan Pajak Pertambahan Nilai di Indonesia. Universitas Indonesia.

Ambami, Amalia. 2019. Analisis Penerapan Pengenaan Pajak Pertambahan Nilai Atas Transaksi Ekspor Impor Jasa Freight Forwarding (Studi Kasus Pada PT. Jasaindo Lintastama).

Amini, Muthia .2022. Analisis Perhitungann dan Pelaporan Pajak Pertambahan Nilai pada PT Citrabina Sejahtera Indonesia Periode 2019 – 2020. Universitas Pakuan.

Amini, Muthia. 2022. Analisis Perhitungan dan Pelaporan Pajak Pertambahan Nilai Pada PT Citrabina Sejahtera Indonesia Periode 2019-2020. Universitas Pakuan.

Dalila. 2021. Anlisis Implementasi Kebijakan Pajak Pertambahan Nilai (PPN) atas Jasa Outsourching dengan Model Paying Agent dan Full Agent di PT Kinarya Alihdaya Mandiri (PT KAM) Wilayah Sumatera Bagian Selatan. Universitas Tridinanti Palembang.

Mahardhika, Vallerino Ananta. 2022. Tinjauan Pengenaan Pajak Pertambahan Nilai Atas Jasa Outsourching Berdasarkan Undang-Undang Pajak Pertambahan Nilai dan Undang-Undang Harmonisasi Peraturan Perpajakan. Politeknik Keuangan Negara STAN.

Marampa, Rosalina Laysa dan Robert Lambey. 2022. Analisis Penerapan Akuntansi Pajak Pertambahan Nilai Pada PT PLN (Persero) Unit Induk Pembangunan Sulawesi Bagian Utara. Universitas Sam Ratulangi.

Putri, Veni Gerhana dan Agus Subandoro. 2022. Analisis Pengaruh Kenaikan Tarif PPN 11% Terhadap Penjualan Pada PT X. Surabaya: Jurnal Revenue. STIE Mahardika

Sitompul, Putri Jelita Agustina BR. 2022. Restrukturisasi Ketepatan Pelaporan Pajak Penghasilan Pasal 23 Pada PT Indotek Prima Raya Bekasi. Universitas Bina Bangsa.

Yolanda, Maria. 2023. Analisis Restitusi Pajak Pertambahan Nilai dan Kenaikan Tarif Pajak Pertambahan Nilai 11% Pada Pratama Palembang Ilir Barat. Universitas Multi Data Palembang.

Admin Bakeuda, Bakeuda, 2021, Fungsi, Manfaat dan Jenis Pajak untuk Pembanguna Negara,

(https://bakeuda.agamkab.go.id/Home/view/22#:~:text=Sebagai%20sumber%20pendapatan%20negara%2C%20pajak,rutin%20negara%20dan%20melaksanakan%20pembangunan.).

Tim Redaksi, CNBC Indonesia, 2023, Mengenal Apa Itu Outsourching, Tenaga Pengganti Honorer 2023,

(https://www.cnbcindonesia.com/lifestyle/20220125135021-33-310267/mengenal-apa-itu-outsourcing-tenaga-pengganti-honorer-2023).

Wikipedia. Pajak. 2023. (https://id.wikipedia.org/wiki/Pajak#cite_note-1).

Undang-Undang No.7 Tahun 2021 Harmonisasi Peraturan Perpajakan.

Undang-Undang No. 13 Tahun 2003 tentang Ketenagakerjaan.

Undang-Undang No. 28 Tahun 2007 Pasal 1 No. tentang perubahan ketiga atas Undang-Undang No. 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan (KUP) Perpajakan.

Undang-undang No. 42 Tahun 2009 Pasal 8 (A) ayat 1, Ayat ini mengatur cara menghitung Pajak Pertambahan Nilai (PPN)