Tinjauan terhadap Penerimaan Pajak Pertambahan Nilai dan Pajak Penjualan Atas Barang Mewah (Studi pada Kantor Pelayanan Pajak Pratama Pematangsiantar)

Abstract

Value Added Tax (VAT) and Sales Tax on Luxury Goods are types of indirect taxes which also have a role in helping to generate state revenues. To find out the activities of Value Added Tax (VAT) and Sales Tax on Luxury Goods a review is needed so that it can be known whether the revenue is achieved (realized) well and in accordance with the targets that have been set or vice versa. This research aims to determine the targets and revenues and achievements of Value Added Tax (VAT) and Sales Tax on Luxury Goods from 2020 to 2022, determine the growth of VAT and Sales Tax on Luxury Goods from 2020 to 2022, as well as knowing the obstacles faced and the efforts that can be made to increase Value Added Tax (VAT) and Sales Tax on Luxury Goods revenues at Low Tax Office Pematang Siantar. The research used is descriptive method research by collecting secondary data and requesting the necessary data and information from Low Tax Office Pematang Siantar regarding the writing of this final assignment. Domestic Value Added Tax (VAT) revenues at Low Tax Office Pematang Siantar during the period 2020 to 2022 always increase every year, however, Import VAT and Sales Tax on Luxury Goods revenues are unstable, namely experiencing increases and decreases. Regarding this matter, KPP Pratama Pematang Siantar is always optimistic and continues to work hard and synergize so that it can achieve even better performance by implementing various policies to explore tax potential.