Karaktristik dan Mekanisme

Pemungutan PPN
DAI MING CI
 Karakteristik
PPN
• PPN merupakan pajak atas konsumsi
• PPN merupakan pajak tidak langsung
• PPN merupakan pajak objektif
• PPN menggunakan tarif tunggal
• PPN adalah pajak atas Konsumsi BKP/JKP di dalam
Negeri
• PPN bersifat Multi Stage Levy 04
• Indirect Substraction Method
Mekanisme pemungutan PPN

Secara umum pemungutan PPN oleh

pemungut PPN: Jika PPK rekanan
menyerahkan BKP/JKP kepada
pemungut PPN, maka PKP rekanan
wajib menerbitkan faktur pajak.
Namun, pihak yang berhak
memungut, menyetor, dan melapor
pajak yang dipungut adalah pemungut
PPN.
mekanisme pemungutan PPN untuk masing-masing Pemungut adalah sebagai

Bendaharawan Pemerintah
dan Kantor
Perbendaharaan dan Kas
Kontraktor kontrak kerja sama
Negara.
pengusahaan minyak dan gas bumi;
dan kontraktor atau pemegang
kuasa/pemegang izin pengusahaan
sumber daya panas bumi.
Badan Usaha
Milik Negara .
Kewajiban PKP
atas PPN
Kewajiban PKP

PKP wajib melaporkan usahanya untuk PKP wajib memungut PPN dan PPnBM

1 dikukuhkan sebagai PKP jika sudah 3 terutang.

memiliki omzet mencapai Rp4,8 miliar
dalam satu tahun buku.

PKP juga wajib menyetorkan PPN yang PKP wajib melaporkan penghitungan pajak
masih harus dibayar dalam hal pajak
2 ke dalam SPT Masa PPN.PKP juga wajib
4
keluaran lebih besar dari pajak masukan menerbitkan faktur pajak atas setiap
yang bisa dikreditkan. Selain itu, PKP juga penyerahan BKP/JKP.
wajib menyetorkan PPnBM terutang.
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