THE IMPLEMENTATION OF EVALUATION VALUE ADDED TAX [ Lukman,P.

tangke & Jonni]

THE IMPLEMENTATION OF EVALUATION VALUE ADDED TAX

IN PT. LESTARI JAYA RAYA SENTOSA
JONNI*
L U K M A N **
PAULUS TANGKE ***
UNIVERSITAS ATMA JAYA, MAKASSAR

Abstract
PT Lestari Jaya Raya Sentosa is Taxable Employers have tax obligations in
implementing the Value Added Tax. The purpose of this evaluation is to determine the
extent of implementation of Value Added Tax which is implemented by integration as
the embodiment of the self assessment system to calculate, depositing, and reporting
VAT payable under the provisions of the applicable tax.
The research method used, in the form of an interview to the authorities in PT.
Jaya Raya Lestari Sentosa and examine the data or documents filed by PT. Lestari Jaya
Raya Sentosa in accordance with the discussion topic of this paper and the literature
study by reading and studying the books about taxation, the internet, and other sources.
The research results obtained, the PT. Jaya Raya Lestari Sentosa has been
counting, and depositing the tax value is reported correctly, but for VAT reporting in
August 2013 there is a delay in reporting so that administrative fines amounting to Rp.
121.397.9, -. While there is still a tax invoice for mistakes such as errors NPWP, company
name and double tax invoice or tax invoice referred to as incomplete.
From this research can be concluded that PT. Lestari Jaya Raya Sentosa has
already implemented the Value Added Tax in accordance with the provisions of the
applicable tax. But in terms of its tax reporting there are omissions. Therefore, the
authors provide suggestions for how companies can better focus and better prepare
documents VAT to be paid and reported during the next month, so the omissions,
mistakes and penalties and administrative sanctions can be avoided.
Keywords: Reporting, tax invoice, Value Added Tax

INTRODUCTION
One of the sectors of government revenue is taxes, where the tax foundation
contained in the 1945 Constitution article 23, paragraph 2, which reads: All taxes for
state purposes is based on the Law. Tax as one of the state obligation for taxpayers (WP)
as community participation in development finance Negara.Sejak 1983, Indonesia did
tax reform (tax reform) to enhance the tax rules that have been enacted earlier. In an

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effort to increase tax revenues and the face of the world economy quite rapidly. It takes
regulatory law - Law which adhered to the principle of law, fairness and simplicity.
Tax is one source of state revenue that is used in running the government
system and the development of the country. In relation to tax collection, the researchers
focused on one type of tax the Value Added Tax (VAT). After the coming into force of the
Decree and the provisions of the Law of Taxation encourages any taxpayer can meet its
obligations in an orderly and smooth. One of the most important systems in the
implementation of the tax liability as a mirror field of taxation is "Self Assessment
System" in this system Taxpayer (WP) is given the trust to calculate, report and pay taxes
owed to the state while the government as tax officials are obliged to provide guidance ,
care and supervision of the fulfillment of tax obligations based on the terms outlined in
the Law - Taxation Law.
In connection with the coaching duties and supervision of the government in
this case is the tax authorities. Parties tax authorities are authorized to conduct research
and examination of the books carried by the taxpayer (WP) either the company or
agency, especially regarding article 28 of Law - Law 6 of 1983 as amended into Law - Law
No. 9, 1994 and as a change to a 3 (three) converted into Law - Law No. 28 of 2007 on
general provisions and procedures of taxation. In the recording of Value Added Tax
(VAT) is necessary to the understanding and accuracy besides that companies need to
have complete information regarding the procedures for collecting / imposition,
recording, reporting and payment of taxes to minimize errors.
Tax bases that are generally used by companies and also adopted by the
bookkeeping for the purpose of containing fiscal considerations - considerations as
follows:
1. Tax Base (DPP) to be objective because the process through the sale of both goods
and services.
2. Application of Value Added Tax (VAT) is given in the tax invoice verifiable by tracing
the proof-proof either by payment or and taxable goods or taxable services.
According to the Act - Act 42 of 2009 Point 15 is the subject of the tax is the VAT
Taxable Person (PKP), the person or entity of any kind or work in a corporate
environment to produce goods, import goods, export the goods, do business or trade
conduct of business services to be taxed under the domestic laws - laws. Therefore, in
calculating the imposition of Value Added Tax (VAT) is done on the issuance of tax
invoices, which invoices issued only by PFM (Taxable Businessman) so that the top giving
goods and services shall be made as a tax invoice and the goods or services penyerahaan
taxable. But in reality there are many taxpayers who are less aware of their obligation to
implement taxation even trying to be able to avoid the tax. Lots of taxpayers who are
trying to shrink the amount of taxes owed to them, either by legal or illegal under the
rules of Regulations - Invitation Taxation, one of them by utilizing the tax invoice itself
functions by creating fictitious tax invoices where the invoice was issued, but in fact
there are no transactions goods and / or Taxable Services. Cases like these that often
happens and a little threatening state revenues if not properly addressed.
The study was conducted at PT Jaya Raya Lestari Sentosa is located in Makassar, South
Sulawesi. The company carries on business in the field of freight forwarding goods to
ship goods to all over Indonesia. In general, using a freight PT Jaya Raya Lestari Sentosa

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is a Taxable Person (PKP) and not a Taxable Person (Non-PKP). The phenomenon that
occurs the the issuance of a tax invoice is not complete (disability tax invoice) and
double tax invoices that have less impact both for the company and also for consumers,
and the Company has not made tax crediting Enter, although in general the company
has made application and books, as well as specifically make adherence to the payment
of the VAT payable on the state treasury. Not that the application of the company
presented correctly according to the rules of taxation, due to the existence of
regulations regarding VAT has undergone several improvements and developments are
adjusted from year to year. So that each of the aspects of the changes that will have an
impact in the application of value added tax on the company itself. The impact for the
company if something goes wrong application can be fatal, the Tax Office in the
examination section (Functional) at any time will do a check on the company so that the
negative impact for the company. Therefore, the presence of the associated between
Law rules that apply to the application of Value Added Tax (VAT) by PT Lestari Jaya Raya
Sentosa. So for that reason needs to be evaluated by the authors chose: Evaluation of
Implementation of Value Added Tax (VAT) at PT. Jaya Raya Lestari Sentosa.
formulation of the problem
Based on the description above, the principal issue to be addressed in this study
is: Does Application of Value Added Tax (VAT) at PT Jaya Raya Lestari Sentosa has
appropriate pursuant - Taxation Law.
Research Objectives
The purpose of this study is to investigate the implementation of Value Added
Tax (VAT) which is conducted at PT Jaya Raya Lestari Sentosa has sesuaikah the rule of
Law - Law No. 42 of 2009 on VAT.

Benefits of Research
1. For Company
The results of this study are expected to provide benefits and contribute
thoughts on how the implementation of Value Added Tax (VAT) is correct and in
accordance with applicable tax laws.
2. For Researchers
The results of this study may add insight and knowledge of researchers in the
fields of accounting, especially taxation.
3. For Academic
The results of this study can be used as reference material for Students / i who
want to do further research.

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METHOD RESEARCH
Place of research
This research was conducted at PT Jaya Raya Lestari Sentosa is located on the
road Pongtiku No. 107, Makassar.

Types and sources of data

The data used in this study is qualitative data and quantitative data obtained
from employees of PT Lestari Sentosa Jaya Raya both orally and in writing to clarify this
study of the company's history, organizational structure, and the elements involved in
this study are reported sales, recapitulation VAT, sales tax invoices, and other
supporting documents.
Sources of data used in this study is secondary data is data obtained in writing
from the company bookkeeping documents. In the context of this study, researchers
obtained secondary data such as sales reports, VAT reports, invoices and record sales
tax - other records related to the issues discussed in this research.
Methods of data collection
Data collection methods used to obtain the data are accurate, complete, and
concrete of the company is:
1.Methods of field research (field Research).
Research conducted by reviewing the direct object of study that includes
observation and conducting interviews or discussions with parties who can provide
relevant information related to the research problem. In this study, researchers
collected data on sales reports, VAT reports, proof of payment (SSP) and other data
obtained
directly
from
the
PT
Lestari
Jaya
Raya
Sentosa
2 The method library (library research).
Researchers look for ingredients that can be used as a reference in writing this
essay. These materials which include books, internet and other sources related to the
topics of this thesis.
methods of analysis
The method of analysis used in this study was a descriptive comparative,
quantitative data are examined including reviewing, analyzing and calculating VAT on
company PT Lestari Sentosa Jaya Raya in Makassar. The analysis measures the
researchers used as follows:
1 Analyze sales reports and documentation of sales tax invoices or records relating to
the
VAT
report
in
PT
Lestari
Jaya
Raya
Sentosa.
2 Identify the imposition of Value Added Tax (VAT) VAT collection has been done by PT
Lestari Jaya Raya Sentosa according to sales reports and VAT reports.
3 Evaluating the implementation of Value Added Tax (VAT) on sustainable PT Jaya Raya
Sentosa
accordance
with
rule
No.
38
/
PMK.011
/
2013.
Budget Revenue and Expenditure (Budget), state revenues derived from tax revenues

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and non-tax revenues. Tax revenue occupies the highest percentage compared to other
sources of revenue. Therefore, tax revenue is currently the backbone of state revenue.

BASIS THEORY
Definition of Tax
Definition or understanding of tax under the Act General Provisions and Tax
Procedures 16 of 2009 Article 1, paragraph 1 is a taxpayer contribution (WP) to States
that are owed by the individual or entity that is enforceable under the Act, do not get
rewarded directly and used for the purposes of the State for the greatest welfare of the
people. Furthermore, according to the definition or understanding of tax dues Rochmat
Soemitro found the people to the state treasury pursuant - Law (which can be enforced)
with no reciprocal services (counter-achievement) directly demonstrated and used to
pay for general expenses (Yusdianto 2004: 2)
From the above two definitions can be concluded that the tax has elements:
1.Contribution to the people of the state.
Which state is only entitled to collect taxes, the contribution is in the form of money
(not goods).
2. Under the Law - Law
Taxes levied by or with the provisions of Law - Law is the rule implementation.
3. Without reciprocal services (counter - achievement) of the state which are directly
appointed.
In tax payments can not be shown the existence of counter-individual achievements by
the government.
4. Used to finance the domestic country, ie expenses that benefit the wider community.
Definition of Value Added Tax (VAT)
The legal basis is the Value Added Tax Act No. 8 of 1983 and then converted into
Law No. 11 of 1994, and changes to three with Law No. 18 of 2000 on Value Added Tax
on Goods and Services and Sales Tax on Luxury Goods. The rules implementing last
modified and regulated by Law 42 of 2009.
Value Added Tax is a tax imposed on the transfer of goods / taxable services
from the customs area conducted by the manufacturer, the main dealer or major agent,
importer, holder of patents / trademarks of Goods / Taxable Services or Value Added
Tax is a tax imposed on the consumption of goods or services in the customs area by
individuals or by the agency and Under Act 42 of 2009 says that the Value Added Tax is a
tax on consumption of goods and services in the customs area at each storey charged
production lines and distribution.
Customs Area is a region of the Republic of Indonesia (RI) which covers land,
waters, and air space above it, and certain places in the Exclusive Economic Zone and
Continental Shelf in which the applicable law governing the customs. VAT including
indirect taxes, where the tax paid by the other party (traders) are not solely a tax or in
other
words,
the
insurer
tax
not
borne
tax
direct
deposit.

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Characteristics of Value Added Tax (VAT) in Indonesia

A.Characteristic Value Added Tax (VAT), namely:
1. Imposition of VAT implemented based Invoicing System.
2. Each occurrence Delivery BKP / JKP, must be a Tax Invoice. Tax Invoice is proof of
withholding Tax Invoice for VAT where the seller is evidence Output Tax and Tax Invoice
for the buyer is proof of Input Tax.
Tax Invoice is proof of tax levies made by a Taxable Person who perform Taxable Goods
or Taxable Services Delivery. In general, according to the VAT Act 42 of 2009 Section 1
the Value Added Tax (VAT) is composed of two components, namely the Input and
Output Tax Tax.
1. Input tax is the VAT should have been paid by a Taxable Person for the acquisition of
taxable goods and / or acquisition of Taxable Services and / or utilization of intangible
Taxable Goods from outside the Customs Area and / or utilization of Taxable Services
from
outside
regional
Customs
or
import
taxable
goods.
2. Output Tax is a Value Added Tax payablewithheld by a Taxable Person conducting
delivery of taxable goods, penyerahaan Taxable Services, Taxable Tangible Goods
exports, export Intangible Taxable Goods, and / or export of taxable services.
Or can be inferred or drawn in outline that the VAT Input Tax is paid when PKP purchase,
acquire, or make a product, while the VAT output tax is levied when PKP sell goods and /
or services.
Characteristics of Value Added Tax (Prabowo, 2006: 121).
1. is a Value Added Tax Indirect Taxes. These characters provide a juridical
consequences that between the tax burden bearers responsible for the payment of
taxes to the state treasury are on different sides. This tax loadbearing real position as a
buyer of taxable goods (BKP) or recipients of taxable services (JKP).
Value Added Tax (VAT) can be formulated based on two points of view as follows:
a. Economic Perspective, shifted the tax burden to other parties, such as the party that
will consume the goods or services which is the object of tax.
b. Juridical standpoint, the responsibility of paying taxes to the state treasury is not in
the hands of those who bear the tax burden. Juridical standpoint of the philosophical
consequences that this brings in Indirect Tax if the purchaser or recipient of services,
essentially the same as the tax has been paid to the State Treasury.
2. Value Added Tax is a Tax Objectives. What is meant by objective Tax is a kind of tax
that at the onset of the tax liability is determined by objective factors, namely the
taatbestand, while that which is taatbestand are circumstances, events or legal actions
that can be taxed which is also called by the name of taxable income.
3 Multi-Stage Tax Levy Multi stage is characteristic of a tax levy Value Added Tax
imposed on each chain production lines and distribution lines. Each delivery of goods
into Objects of Value Added Tax from the level of the manufacturer (Manufacture) then

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the level of large trader (wholesaler) in various forms or names, up to the level of retail
merchants (retailers) Value Added Tax.
4. VAT due to be paid to the state treasury Substraction calculated using the indirect
method / credit method / invoice method. Taxes collected by the seller or employer
PFM services are not automatically paid to the state treasury. Value Added Tax (VAT)
payable to be paid to the state treasury is the result of subtracting the calculation of VAT
paid to other PFM called input tax (input tax) and VAT collected from the purchaser or
recipient of services, called output tax (output tax). This pattern called indirect reduction
method (indirect method Substraction). Output tax deductible to the Input Tax to obtain
the amount of tax that would be paid to the State Treasury called the tax credit. VAT is
not collected or deposited directly into the state treasury. VAT is remitted to the State
Treasury is the result of the calculation of Input Tax and Output Tax that where there
must be evidence in the form of VAT collection and recapitulation VAT Tax Invoice.
5. general consumption tax on domestic Value Added Tax is only levied on goods or
taxable services consumed in the country,including taxable goods imported from
abroad. But for the export of taxable goods not subject to Value Added Tax. This
principle uses the principle of destination (destination principle) the taxes imposed in
place
of
goods
or
services
will
be
consumed.
6. Value Added Tax is Neutral Neutrality can be formed due to the presence of two (2)
factors, namely:
a.
VAT
levied
on
the
consumption
of
goods
and
services
b. Levied the principle point (VAT levied in place of goods / services consumed).
7. There is an impact of double taxation Double taxation can be avoided because of
the VAT levied on the basis of value added and paid VAT VAT is levied reckoned with.
Tax Base (DPP) is Total Sales Price or Value or Replacement Value Import or Export or
other value defined by the decree of the Minister of Finance were used as the basis for
calculating the tax payable. Tax Base (Mardiasmo 2013: 305) is the basis used to
calculate the tax payable is:
1. Sales Price is the monetary value, including all costs charged or should be charged by
the seller for delivery of taxable goods, excluding value added tax levied under the Act
and the VAT and luxury sales tax rebates are included in the Tax Invoice.
2. Replacement is the value in money including all costs charged or should be charged by
the service provider for delivery of taxable services, excluding taxes levied under the Act
and price reduction included in the Tax Invoice.
3. Import value is the value in money which became the basis for calculating import duty
plus other levies imposed under the provisions of the Customs laws and regulations for
the import of taxable goods, excluding value added tax withheld statutory VAT and Sales
Tax. Import values on which the DPP is the benchmark price of imports or Cost Insurance
and Freight (CIF) as the basis for the calculation of import duty plus all costs and other
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charges
under
the
provisions
of
the
Customs
legislation.
4 Export value is the value in money, including all costs charged or should be charged by
the exporter.
5. other value is a number that is designated as the Tax Base with the Decree of the
Minister of Finance. Another value that is specified as the DPP is as follows:
a. For own use or JKP is BKP and Sales Price or replacement after deducting gross profit
b. For the provision of taxable goods free of charge and or JKP is Sales Price or
replacement after deducting gross profit
c. For delivery of sound or image recording media is the estimated selling price average
d. For submission feature film is estimated the average yield per movie title
e. For Submission of tobacco products is equal to the retail price.
f. For a supply of taxable goods and / or aktivas which according to its original purpose is
not to be traded remaining at the time of dissolution of the company is the fair market
price.
g. To penyerahaan BKP from central branch or otherwise and / or delivery of taxable
goods between branches is the price of goods sold or cost of acquisition.
h. For delivery through middlemen BKP is the price agreed between middlemen and
buyers.
i.For delivery through the auctioneer BKP is the auction price.
j.For delivery package delivery services is 10% (ten percent) of the total bill.
k.Delivery of services to the travel agency or travel agency services is 10% (ten percent)
of the amount of the bill or the amount that should have been billed.
l. For delivery of gold jewelery including service delivery improvement and modification
of gold jewelry as well as other services related to gold jewelery, which is made by the
manufacturer of gold jewelry as well as services - other services relating to gold jewelry
is 20% (twenty percent) of the sales price gold jewelry or replacement value.
m. For the delivery of transportation management services (freigh Forwarding) is in
charge of the transportation management services are transportasu costs (freight
charges) is 10% (ten percent) of the amount that should have been charged or billed.
Basic Calculation of Value Added Tax (VAT) Method and Rate of Value Added Tax
(VAT)
.
1. The method used in calculating VAT, namely: Output Tax - Input Tax When in its tax
period, is greater than the output tax input tax, the difference is that VAT must be paid
by PKP to the state treasury. Whereas if in a tax period, creditable Input Tax can be
greater than output tax, the difference is the tax advantages that can be compensated in
the next tax period.
2. VAT tax rate under Act 42 of 2009 Section 7 (2) and paragraph (3), namely:
a. Value Added Tax rate of 10% (ten percent)

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The VAT rate applicable on the transfer of taxable goods and / or penyerahaan JKP is a
single rate, so simple in its implementation and does not require a list of the
classification of goods or services with tariff classification that is as applicable to the
Sales Tax on Luxury Goods.
b. Value Added Tax rate on taxable goods exports amounted to 0% (zero percent).
VAT is a tax levied on consumption of taxable goods in the Customs Area. Therefore, the
taxable goods are exported atu consumed outside the Customs Area Value Added Tax
imposed by tariff 0% (zero percent). Tax rate referred to in paragraph 1 may be changed
to a minimum of 5% and a maximum rate of 15%. calculation of VAT
(Waluyo, 2012: 15) how to calculate the VAT is to multiply the Value Added Tax rate
(10% or 0% for taxable goods exports) as the Tax Base: VAT payable = Tax rate x Tax
Base
example:
PKP "A" Sell BKP / JKS to PKP "B" with a selling price of Rp. 20,000,000. VAT payable:
10% x Rp. 20,000,000 = USD. 2,000,000 VAT is Rp. 2,000,000 is an output tax, as levied
by PKP "A" while the PKP "B", is a VAT input tax. Grouping Object and Subject Value
Added Tax (VAT) Objects of Value Added Tax (VAT) According to the Law - Law No. 42 of
2009 Article 4 paragraph 1 of the Value Added Tax imposed:
a. Delivery of taxable goods in the Customs Area by Entrepreneur
b.Taxable Imported Goods
c. Delivery of taxable services in the Customs Area by Entrepreneur
d. Utilization of Intangible Taxable Goods from outside the Customs Area within the
Customs Area
e. Utilization of Taxable Services from outside the Customs Area within the Customs
Area
f. Exports of Goods Taxable Taxable Tangible by Entrepreneur; and
g. Exports of Intangible Taxable Goods by a Taxable Person or export of taxable services
by a Taxable Person.
(Waluyo, 2012: 8) Type of goods which are not subject to VAT are certain items
in the following categories:
a. Goods from mining or drilling results are taken directly from the source;
b. Staple goods that are needed by many people
c. Food and drinks are served in the hotel, restaurant, restaurants, cafes, and the like,
including both food and beverages consumed on the spot or not, including food and
drinks were delivered by the caterer or catering business; and
d. Money, gold bullion, and securities.
Types of services that are not subject to Value Added Tax is a particular service in the
service group as follows:
a. medical health care services
b. social services
c. Mail delivery services with stamps
d. financial services
e. insurance services

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f. religious services
g. education services
h. arts and entertainment services
i. broadcasting services which are not advertisements
j. public transport on land and in water as well as air transport services in the country
that became an integral part of air transport services overseas
k. labor services
l. hospitality services
m. services provided by the Government in order to carry out general administration
n. provision of parking
o. public telephone services using coins
p. remittance by postal money order and
q. food service or catering.
The subject of Value Added Tax (VAT)
(Ilyas and Burton, 2008: 166) Parties are obliged by law to wear / are subject to
VAT Taxable Person (PKP) is a businessman who perform delivery of taxable goods (BKP)
and / or delivery of taxable services (JKP) which subject to tax under the Value Added
Tax Act. While the definition of entrepreneur is a person or entity in any sort of business
or work activities produce goods, import goods, export goods doing trade business,
utilizes intangible goods from outside the Customs Area businessservices services
including export, or use the services of from outside the Pabean.Sesuai with the
provisions now in force, namely VAT Subject:

1. The manufacturer or producer

2. Importer and indenter
3. Entrepreneurs who have a special relationship with the manufacturer or importer.
4. Main Agent and Distributor major manufacturer or importer.
5. holder patent or trademark BKP
6. Wholesalers
7 Employers who do delivery services JKP.
8. Traders dilution.
Documents used in depositing and reporting of Value Added Tax (VAT)
Tax Invoice (Supramono and Damayanti, 2010: 128), a tax invoice is evidence of tax
levies made by taxable employers who do the delivery of taxable goods (BKP) or
rendering of taxable services (JKP), or proof of the tax levy because the import of taxable
goods (BKP) is used by the Directorate General of Customs and Excise for import of
taxable goods. There are three (3) types of tax invoices that are used are:

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1 Standard Tax Invoice In the standard tax invoice must be included:

a. The name, address, TIN is handed BKP, and or JKP
b. The name, address, TIN BKP buyer, or receiver JKP
c. The type of goods or services, the selling price or replacement, and discounts
d. VAT and luxury sales tax collected
e. Code, serial number and date of manufacture of the tax invoice
f. Name, position and signature of the right to sign a tax invoice
Tax invoice is proof of tax collection and can be used as a means for input tax credit.
Therefore, the tax invoice must be true, both formally and materially.
2 Tax Invoice Combined
The combined tax invoice is a tax invoice standard used for some time or JKP BKP
delivery to the buyer or recipient of services are the same, which is done in a tax period
and must be made no later than the end of the month following the month of delivery
or JKP BKP.
3 Simple Tax Invoice
Tax invoice is a document that equated simple function with a tax invoice, issued by PKP
which delivers BKP / or JKP to buyers BKP and / or JKP unknown identities completely,
for example TIN, name and address, as well as the delivery of taxable goods or JKP
directly to the final consumer.
Simple tax invoice shall contain at least:
a. Name, address, and TIN are handed BKP or JKP
b. The type and quantum
c. The selling price or replacement include tax or amount of tax shall be shown
separately
d. Simple Tax Invoice creation date
Tax Payment (SSP) & VAT Notice Period

Under regulations PER-General of Taxation No. 24 / PJ / 2013 on Tax Deposit

form shapes (SSP), the Tax Payment is proof of payment or tax payment is done by using
the form or have done any other way to state coffers through the payment of a
designated by the finance minister. The form letter shapes Tax Payment (SSP) is made
within 5 (five) copies is to be used by:

Sheet 1 to -1: for archives Tax

Sheet 2 to -2: for State Treasury Office (Treasury Office)
Sheet 3 to -3: to be reported by the taxpayer to the Tax Office

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Sheet 4 to -4: Archives Office for Payment Acceptance

Sheet 5 to -5: for archive collector / other party

One SSP form can only be used for the payment of taxes and for a period of one year or
Tax Tax / Tax Assessments / Letters tax bill using the tax code account and a payment
type code. Notice Period (return period) is a monthly report that can be delivered by
PFM, the calculation of:
1. Tax Maasukan based realization of the BKP purchase receipt or realization of JKP.
2. Output Tax expenditures based BKP or JKP.
3. Payment of tax or compensation. Later - later than the 15th of the following month.
For delivery PKP return period are:
1. report the calculation of the tax payer to the directorate general of taxes (Tax Office).
2. In the period of 20 (twenty) days after the end of the tax period.
3. Using the return period.
4. Remarks and Documents included or attached to the return period set by the finance
minister.
5. SPT considered included if not fully implement the provisions of Law - Law VAT.
Payment of Value Added Tax (VAT)
Payment and remittance of Value Added Tax is done with a Letter of Transfer
Tax (CNS), the VAT returns, VAT Summary Report. According to the Director General of
Taxation Regulation No. PER-148 / PJ / 2007 on the implementation of the module state
revenue, understanding Letters Tax Deposit (SSP) is a letter by the taxpayer (WP) used
to make the payment and remittance of tax due to the State Treasury for the post office
and government banks or private banks or other payment in accordance with the
decision of the Directorate General of Taxation, and is appointed by the Minister of
Finance.
Reporting Value Added Tax (VAT)
Value Added Tax is calculated solely by Taxable Person (PKP), should be
reported in the future of VAT (VAT return period) shall be submitted to the local tax
office in accordance with the Ministerial Regulation No.80 / PMK.03 / 2010 Article 2a
arranged that the VAT and PPnBM in a tax period shall be paid no later than the end of
the month following the tax period ends and before the VAT return period presented.
VAT return period serves as a means for Taxable Person (PKP) to report and account for
the calculation of the amount of Value Added Tax (VAT) which is actually owed and
means to report on the crediting of Input Tax against Output Tax and if there are no tax
credits, the tax reporting output made to report the payment or repayment of tax in a

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tax period. Notice Period Value Added Tax (VAT return period) has the form 1111 form
that has prevailed in April 2013 and is still used.
RESULTS AND DISCUSSION
Company History
PT Jaya Raya Lestari Sentosa is a family company and has not gone public standing and
began operation since 1995, founded by a couple named Mr. and Mrs. Ike Frans Umboh
Liemewa based in Makassar by opening the service department that includes the
eastern Indonesian region of Papua, Maluku , Sulawesi and Kalimantan. As time goes by
until now PT Lestari Jaya Raya Sentosa, has served pegiriman goods and has been
trusted by the majority of Large Pharmacy (PBF) and Pharmaceutical Distributor based in
Ujung Pandang is the only eastern entrance in the business world expedition. With all
the success of the PT. Jaya Raya Lestari Sentosa in service delivery, then in 2001, PT. Jaya
Raya Lestari Sentosa opened a branch in Jakarta to serve the delivery of goods from
Jakarta to the entire territory of Indonesia and has branches and representatives
throughout Indonesia. The head office of PT. Sentosa Lestari Jaya Raya Makassar
addressed at Jl. Pongtiku 107, Phone: (0411) 452 152, Fax: (0411) 446 196, email:
lestarijayaraya_mks@yahoo.com.
Company vision
Making PT. Jaya Raya Lestari Sentosa a reliable company, the best and the
biggest in the field of delivery of goods made in Indonesia and PT. Jaya Raya Lestari
Sentosa colleagues in delivering reliable service delivery for the people and businesses in
Indonesia.
Support the economy of Indonesia in terms of the development of the shipping service
towards the better.
a. Making PT. Lestari Jaya Raya a company that does not ever say "NO" to any kind of
delivery of any goods.
b. With the "COMMITMENT" high in service, PT. Jaya Raya Lestari Sentosa forward to be
a partner for your business.
Company Mission
With the reliability of structures, infrastructure, resources and experience, PT
Lestari Jaya Raya Sentosa will always provide a solution to every problem you face
delivery. PT. Lestari Jaya Raya will always provide delivery service is committed, honest,
optimal, informative, fast, safe and reliable to achieve satisfaction for each of our
customers.
PT. Jaya Raya Lestari Sentosa provide the best solutions through innovative services to
help make your goods safe shipment to destination. So by having a corporate structure
and infrastructure reliability, skill and professionalism of human resources, PT. Jaya Raya
Lestari Sentosa is ready to provide an optimal service to our service user satisfaction.

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Line of Business PT services. Jaya Raya Lestari Sentosa Express is Sea Freight, LCL & FCL,
Trucking Service, Packing and Moving. The services provided by the company always
seeks the following Fleet
1. full box
2. DTD (door to door) service.
3 Packing Service (doos + plastic + sacks) for ocean freight and overland express
4.Shipping prefer the safety and timeliness (except for natural disasters)
5. POD system is fast, accurate and true Claim 6 (for goods damaged, missing or less) the
replacement of 100%

Company structure
Every company in running its business activities would require a good
organizational structure so that every member of the organization can determine the
authority and responsibility clearly and firmly in achieving the desired objectives of the
company. Organization in question is a corporation or other business entity as one of
the forms of cooperation of several people working together to achieve a particular
goal.
The reason the importance of preparing the organizational structure is to
distinguish a task with other tasks, in order to obtain greater efficiency mainly because
they allow each individual specialize themselves, define or give responsibility and
authority limits dibutukan by any staff / employees are there to carry out the duties and
responsibilities
he
replied.
Results and Discussion
Here is a presentation that describes the condition of the company in respect of
Application of Value Added Tax on Services. PT Jaya Raya Lestari Sentosa is a private
company engaged in the delivery of goods in any business activities business associates
who use courier services is subject to Value Added Tax at the rate of 10% (ten percent) x
Tax Base sales. PT Lestari Jaya Raya Sentosa confirmed as a Taxable Person (PKP),
according keuagan minister Regulation (PMK) No. 68 / PMK.03.2010 that entrepreneurs
with a turnover number of circulation or turnover in fiscal year revenues over 4.8 billion
classified as Taxable Person . In accordance with the rules in force at the date of January
2, 2013 PT. Jaya Raya Lestari Sentosa confirmed by the Tax Office Primary North
Makassar Taxable Person Identification Number (NPPKP): PEM-04 796 / WPJ.15.0103 /
2013 and the Taxpayer Identification Number (TIN): 03.051.747.8-801.000, in
accordance with article 2 paragraph (2) / Article 2 paragraph (4) of Act No. 6 of 1983 on
the General terms and Tax Procedures as amended last by Act - Act No. 28 of 2007 and
Regulation of the Director General of Taxation Number PER-44 / PJ / 2008 . PT. Jaya Raya
Lestari Sentosa is a tax subject because companies make delivery of taxable services
which may be subject to Value Added Tax on business associates. Since the company has
been registered as a Taxable Person for taxes, the Company is obliged to carry out and
report the tax in accordance with the Laws - Invitation applicable.
In applying the Value Added Tax, the Company has the right and obligation to make tax
collection during penyerahaan niai taxable services, deposit and report value added tax

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accrued (less pay) if the output tax collected by the company is not appropriate
calculations.
Calculation of Tax Due PT. LJRS begins at the time of delivery of taxable services in the
customs area, with location reporting and remittance of the tax payable in accordance
places where the company confirmed as a Taxable Person is in the North Makassar Tax
Service office. Rights and obligations that must be implemented by companies
associated with the implementation of Value Added Tax under the VAT Act No. 42 of
2009,
namely:
1. Picking Value Added Tax of 10% (ten percent) of the value of the transaction depends
on the type of business on the delivery of taxable goods and / or Taxable Services within
the Customs Area.
2. Make a Tax Invoice for any Taxable Goods and / or Taxable Services.
3. Tax Payment Deposit payable to the state treasury not later than the end of the
month
following
the
expiration
of
the
Tax
Period
beriktnya.
4. a Report Calculation of the Value Added Tax Time period of 30 (thirty) days after the
end of the tax period.
5. Saving Tax Invoice with a neat and orderly.
6. Organize recording in the books of the company on the acquisition and delivery of
goods and / or Taxable Services.
7. Attach Summary Summary Purchase and sale of the Notice Period, if requested.
Evaluation of the mechanism of implementation of Value Added Tax
Based on the research that has been conducted, researchers conduct evaluation after
PT. Jaya Raya Lestari Sentosa has been confirmed as a Taxable Person, any transaction
carried PT. Jaya Raya Lestari Sentosa with business associates based on the agreements
contained in the contract of cooperation that has been made on the agreement
between the company and service users. Therefore, from January to December 2013
Every rendering of Taxable Services PT. Jaya Raya Lestari Sentosa business associates to
do the collection of Value Added Tax on any opponent transaction. In accordance with
the implementation of Law No. 42 of 2009, PT. Jaya Raya Lestari Sentosa has made the
collection of Value Added Tax to the business partner who has become a Taxable
Person.
Evaluation of Tax Invoice is incomplete Incomplete tax invoice is a tax invoice
that does not include the information referred to in Article 13 paragraph (5) of Law VAT Act, and / or not stating the actual or real, and / or fill in the information that is not
in accordance with the rules and procedures as set forth in PER 24 / PJ / 2012. The
definition of a tax invoice is incomplete:
a. Tax invoices not filled completely, clearly and correctly.
b. Tax invoice is not signed by PKP or officials appointed by PKP to sign a tax invoice.
c. Tax invoice using tax invoice serial number doubles in the same tax year.
d. Tax invoice is filled with code and the serial number is not a tax invoice in
accordance with the provisions.

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Based on research by the researcher, by identifying the tax invoice during JanuaryDecember 2013 on the PT. Jaya Raya Lestari Sentosa, researchers found many
incomplete tax invoice either intentional or not to do.
From the above data it can be seen that the existence of a tax invoice
incomplete output by PT. Jaya Raya Lestari Sentosa, while the errors made is the use of
double tax invoice number, customer's Taxpayer Identification Number is wrong and
wrong unisex name companies that have been reported and has not performed
rectification.
Evaluation of Value Added Tax Rates. Based on research conducted on the
activities carried out by PT. Jaya Raya Lestari Sentosa engaged in the service delivery of
the company subject to Value Added Tax Rate Application of Generally Accepted in
accordance with applicable tax laws. Calculation of Output Value Added Tax which is
applied during the company since January - December 2013 is calculated at the rate of
VAT = 10% x Tax Base by diverting Tax Base with Single Rate Value Added Tax of 10%
(ten percent) can be seen .contohnya in the appendix. In this study, researchers
conducted an evaluation to see and mensesuaikan with the applicable rules of the Law Law No. 42 of 2009 In Article 1 point 17 states Tax Base as a basis for calculating the tax
payable is based on the Total Sales Price, value of imports, exports value, or another
value of Article 2 of the other value as the mean which in article 1 that set at point j to
penyerahaan package delivery services is 10% (ten percent) of the amount of the bill or
the amount billed shall in.
Evaluation of output tax Output tax is levied by the company Value Added Tax
levied on the transfer of taxable services relating to the implementation of the work
done by the circulation of the company. Output Tax Collection process conducted by PT
Jaya Raya Sentosa Lestaru begins when calculating the amount of Value Added Tax
which shall be charged to the customer in connection with a transaction carried out and
recognition or delivery of taxable services to the company in accordance with the
agreements. The calculation Output VAT must be levied by the company is done by
multiplying the Value Added Tax rate of 10% (ten percent) of the amount of the bill and
transfer the VAT rate of 10% VAT Rate x DPP or freight is 1% (10% x 10% ) of the DPP,
after calculating bills and recording process is completed and the Tax Invoice was issued
in conjunction with a billing / invoice which will be handed over to the customer related
transactions renders Taxable Services.
Tabel. 4.2.
Rekapitulasi Jumlah pendapatan dan jumlah pajak keluaran Tahun 2013
Jumlah Pendapatan Dasar
Pengenaan Jumlah Pajak keluaran
Bulan
Pajak ( DPP )
Januari
Rp. 435.466.302
Rp. 43.546.630.2
Rp. 4.354.663.02
Februari
Rp. 520.939.692
Rp. 52.093.969.2
Rp. 5.209.396.92
Maret
Rp. 625.747.766
Rp. 62.574.776.6
Rp. 6.257.477.66
April
Rp. 562.080.799
Rp. 56.208.079.9
Rp. 5.620.807.99
Mei
Rp. 554.827.995
Rp. 55.482.799.5
Rp. 5.548.279.95
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Juni
Rp. 444.917.616
Juli
Rp. 578.226.256
Agustus
Rp. 606.989.460
September
Rp. 664.290.135
Oktober
Rp. 701.359.532
November
Rp. 646.930.383
Desember
Rp. 583.201.792
Jumlah
Rp. 6.924.977.706
( Sumber : Olahan Data )

Rp. 44.491.761.6
Rp. 57.822.625.6
Rp. 60.698.946.0
Rp. 66.429.013.5
Rp. 70.135.953.2
Rp. 64.693.038.3
Rp. 58.320.179.2
Rp. 692.497.770.6

Rp. 4.449.176.16
Rp. 5.782.262.56
Rp. 6.069.894.60
Rp. 6.642.901.35
Rp. 7.013.595.32
Rp. 6.469.303.83
Rp. 5.832.017.92
Rp. 69.349.777.06

In profit - loss of PT. Jaya Raya Lestari Sentosa As of December 31, 2013 listed
the number of revenue freight Rp. 6924977706, -. This means it has been demonstrated
that the true total output tax to be paid by PT. Jaya Raya Lestari Sentosa to 2013
amounting to Rp. 69.349.777.06. Total monthly income is the same as the amount of
output tax to be paid is stated in the CNS and the monthly VAT return period.
Evaluation of Input Tax Input tax is the VAT that should have been paid by a Taxable
Person for Acquisition of taxable goods and / or Taxable Services and / or utilization of
intangible Taxable Goods from outside the customs area and / or utilization of Taxable
Services from outside the Customs area and / or imports taxable goods.
In accordance with the results of research and interviews that we did on the staff of PT.
Jaya Raya Lestari Sentosa, since the company dikukukan Person for VAT purposes and
undergo business activities of PT. Jaya Raya Lestari Sentosa has never done such thing
crediting of Input Tax. Results wawacara with accounting staff named selvianti, the
following narrative when providing information on Tax Crediting Enter.
"That until the current PT Tax Enter. Jaya Raya Lestari Sentosa which is engaged in the
delivery of services can not be credited, because the polling transaction output VAT
rates levied by the company only at the rate of 1% (one percent), while if the utilization
of taxable goods, for example Asset companies are subject to the rate of 10% (ten
percent), so it is very unlikely to be credited because of the ratio of 1%: 10% and the
rules contained in the VAT Act. "The results of the evaluation of researchers showed
that the company has really can not crediting Input Tax due in accordance with the
Ministerial Regulation 38 / PMK.011 / 2013 change over the PMK 75 / PMK.03 / 2010 on
the other value as a Tax Base (DPP ). Rule of Law - Law No. 42 of 2009 Article 3, which
reads Input Tax in connection with: Letter (a): penyerahaan package delivery services as
referred to in Article 2 letter j made by employers of shipping services.
Subparagraph (d): The delivery of transportation management services (Freight
Forwading) which is in charge of the transportation management services are
transportation costs (Freight charges) as defined in Article 2 letter m made by the
employer transportation management services, can not be credited.

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THE IMPLEMENTATION OF EVALUATION VALUE ADDED TAX [ Lukman,P.tangke & Jonni]

Evaluation
Reporting
and
Payment
of
Value
Table 4.2: Date of deposit of VAT PT. Lestari Jaya Raya Sentosa 2013

Added

Tax

Bulan
Tanggal Penyetoran
Denda
Januari
28 Februari 2013
Februari
30 Maret 2013
Maret
29 April 2013
April
31 Mei 2013
Mey
29 Juni 2013
Juni
31 Juli 2013
Juli
30 Agustus 2013
Agustus
1 Oktober 2013
Denda
September
31 Oktober 2013
Oktober
30 November 2013
November
28 Desember 2013
Desember
30 Januari 2014
Can be seen in the above data during 2013 PT. Jaya Raya Lestari Sentosa in
depositing tax value is never delayed, therefore, on kelalain and has violated the rules
and regulations - regulations that force in August 2013 by PT. Jaya Raya Lestari Sentosa
administrative fines from the tax office. The clauses for which article 14 paragraph 3 of
the CTP that is equal to 2% of the DPP.
CLOSING
In this chapter is the last chapter of the discussion of this thesis, the author will try to
express
a
conclusion
on
what
has
been
discussed
previously.
Further suggestions will be put forward as a basis for the management of PT. Jaya Raya
Lestari Sentosa which is one of the goals of this paper.

Conclusion
Based on the results of research conducted and the discussion on the
implementation of the VAT, it can be argued conclusions:
1. Application of Value Added Tax at PT. Jaya Raya Lestari Sentosa in 2013 is not in
accordance with the Law - Law No. 42 of 2009 on VAT, in particular the
application of the tax invoice publishing companies publish incomplete tax
invoice (Invoice defect), therefore PT. Jaya Raya Lestari Sentosa as referred to in
Article 13 paragraph (5) and / or not stating the actual or real, and / or fill in
information that is not in accordance with the rules and procedures as set out in
AS 24 / PJ / 2012. While the imposition of the VAT rate, the calculation of output
tax and do not enter the crediting of the taxes in accordance with the Ministerial

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THE IMPLEMENTATION OF EVALUATION VALUE ADDED TAX [ Lukman,P.tangke & Jonni]

Regulation 38 / PMK.011 / 2013 change over the PMK 75 / PMK.03 / 2010 on

the other value as a Tax Base (DPP).
2. In terms of reporting and remittance of tax general obligation PT. Jaya Raya
Lestari Sentosa during the year 2013 in accordance with the prevailing tax rules,
however, for his negligence in August 2013 in late payment of VAT payable by
the company because of the administrative fines imposed 2% of the VAT debt in
August 2013 in accordance with Article 14, paragraph 3 KUP USD. 121.397.9, -.
Suggestion
Based on the research conducted, then put forward the following suggestions:
1. The company should have to always follow all the developments and changes in
tax laws, because the tax rules are often changed to follow the situation and
condition of the State so that the company should always be up to date in
following the new tax regulations particular to the application of VAT and tax
reporting in a timely and correctly according to the rules.
2. The Company shall in performing the calculations, depositing, and reporting of
taxes is always thorough and focused and trying not to break the rules that have
been in effect, especially in the calculation because if something goes wrong will
have difficulty both in terms of calculation, reporting and remittance of taxes
that would result in fined or given administrative sanctions that harm to the
company.
3. The company must be more careful in filling The user identity of taxable services
such as company name, tax ID, address of the company by issuing a tax invoice
as incomplete will cause an error and does not have a tax invoice which
functions as it should, to avoid the issuance of multiple serial numbers, provide
impact unfavorable for the use of taxable services which lead to other
companies
the
tax
credit
can
not
enter
it.
4 Companies should store tax documents in neat and orderly so that can help if
there's a test of the tax office.

REFERENCES

Ilyas, W.B & Burton, W. (2008). Tax law 4.Jakarta edition: Salemba Four.
Ilyas, W.B & Burton, W. (2010) edition of the Tax .Hukum 5.Jakarta: Salemba Four.
Mardiasmo. (2013). Taxation. London: Andi Yogyakarta.
Muljono, D. (2006). Accounting Pajak.Yogyakarta: Andi Yogyakarta.
Prabowo, Y. (2004). Tax Accounting Terapan.Jakarta: PT. Scholastic Widiasarana
Indonesia.

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Rahmayani, A.F. (2012). Rule of Law - Tax Law Nilai.Retrievedfrom.http:

//lite.Ortax.org/? Mod = rules & page = show & id = 13964
Suandy, Erly. (2011) .Perencanaan Pajak.Yogyakarta: Salemba Four.
Supramono and Darmayanti, TW (2010) Mechanism and Calculation .Perpajakan
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Waluyo. (2012). Taxation Indonesia Jakarta 9 edition: Salemba Four.

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