Mekanisme Pelaporan Pajak Pertambahan Nilai (PPN) Atas Pajak Masukan dan Pajak Keluaran Obat – Obatan di Rumah Sakit Umum Daerah Tarutung

Abstract

One of the main revenues in Indonesia comes from taxes. Value Added Tax (VAT) is a type of tax that contributes the largest income in Indonesia. imposition of VAT on drugs as Taxable Goods (BKP) can increase the selling price of these drugs. On the other had, medicine is a very important need for public health so it cannot be ignored. The purpose of this research is to find out whether the Tarutung Regional General Hospital has reported Value Added Tax (VAT) on input Tax and Output Tax on Medicine in accordance with the mechanism estabilished by the Directorate General Of Taxes (DJP). In conducting research, the author used descriptive qualitative research. With primary data, namely the results of interviews with Key Informants and Main Informants, as well as secondary data obtained from the financial sector of the Tarutung Regional General Hospital. The results of the research conducated show that the reporting mechanism for input tax is in accordance with applicable regulations, and the Tarytyng regional general hospital does not report and remit output tax because the Tarutung Regional general hospital is not subject to VAT.