Pengenaan Pajak Pertambahan Nilai atas Penyerahan Barang Sampel pada PT Mustika Sarana Piranti

Abstract

The use of a product promotion strategy involving the delivery of free products to prospective buyers, designated as sample goods, indicates the delivery of taxable goods. Therefore, value-added tax (VAT) is required on these goods. This Field Work Practice (PKN) Report aims to explain in detail the imposition of VAT on sample goods at PT Mustika Sarana Piranti. This activity utilizes qualitative methods focused on observation and documentation studies. Simply put, the VAT imposition process begins with submitting a delivery request, recording the total cost of the sample goods, calculating and paying VAT, recording accounting records, and reporting. In conclusion, imposing VAT on these sample goods is crucial because they can be classified as taxable objects subject to VAT.