Mekanisme Pemungutan PPN atas Penjualan Kayu Sengon pada Sistem Coretax

Abstract

Value-Added Tax (VAT) is a tax on the consumption of goods and services imposed at every stage of production and distribution. One transaction subject to VAT is the sale of sengon wood at PTPN I Regional 5 Ajong Gayasan Plantation. This final project aims to understand the VAT collection mechanism for sengon wood sales as well as the process of issuing tax invoices through the Coretax system. The data collection methods used include observation, interviews, literature review, and documentation. Data was obtained directly from the finance and taxation departments during the implementation of the Practical Work Experience (PKN). The results of the discussion indicate that the VAT collection mechanism for sengon wood sales involves several stages: identification of harvest-ready wood, conducting an auction, issuing a sales contract, issuing an invoice, payment by the buyer, and finally issuing a tax invoice through the Coretax system. In issuing the tax invoice, the company uses transaction code 04 with the “Other Value” Tax Base (DPP) mechanism, where the DPP is 11/12 of the selling price and is subject to a 12% VAT rate, so the amount of VAT due remains equivalent to 11% of the selling price. From the sales value of Rp376,488,000, the VAT due amounts to Rp41,413,680. Subsequently, the process of remitting and reporting VAT is carried out centrally by the PTPN I Regional 5 Surabaya headquarters through the VAT Periodic Tax Return (SPT Masa PPN). Based on the results of the discussion, it can be concluded that the VAT collection mechanism for sengon wood sales at PTPN I Regional 5 Ajong Gayasan Plantation has been implemented systematically in accordance with applicable tax regulations.