Mekanisme Perhitungan dan Pemungutan Pajak Pertambahan Nilai atas Penjualan Tetes Tebu pada Pabrik Gula Glenmore

Abstract

Molasses is a by-product of sugarcane processing into sugar and is classified under HS code 170300. As a Taxable Good (BKP), the sale of molasses by a Taxable Entrepreneur (PKP) is subject to Value Added Tax (VAT). Based on Minister of Finance Regulation Number 131 of 2024 (PMK 131/2024), the VAT on molasses sales uses an Alternative Tax Base (DPP Nilai Lain) of 11/12 of the selling price, resulting in an effective VAT rate equivalent to 11% of the selling price even though the formal VAT rate is 12%. Through this Real Work Practice (PKN) activity, the author aims to understand the mechanism of VAT calculation and collection on molasses sales at Pabrik Gula Glenmore. Therefore, the Final Project Report entitled “Mechanism of Value Added Tax Calculation and Collection on Molasses Sales at Pabrik Gula Glenmore” aims to explain the VAT calculation and collection process on molasses sales at Pabrik Gula Glenmore.