Pengenaan Pajak Pertambahan Nilai (PPN) pada Sektor Perkebunan Teh terhadap Penjualan Produk Teh (Studi pada Kantor Pusat PTPN IV Medan)

Abstract

Tea production can be affected by things like weather, cultivation techniques, and processing processes. Therefore, it is important for stakeholders in the tea industry to continue to innovate and improve in agricultural practices and tea processing to improve the productivity and quality of tea products. In this way, the tea industry can continue to grow and help the economy. The purpose of this study is to find out the Imposition of Value Added Tax (VAT) on the sale of tea products at the Head Office PTPN IV Medan and to find out the reporting mechanism of the PTPN IV Medan office in paying VAT on the payment of VAT on the sale of tea products. This form of research is a qualitative research with a descriptive approach using data collected in the form of secondary data with the object of research, namely data obtained from the agency, namely the head office of PTPN IV Medan. The data analysis method used is by collecting observation, interview, and documentation data. The results of the study show that the imposition of Value Added Tax on the sale of tea products at the head office PTPN IV Medan is carried out in compliance with applicable tax regulations, namely PMK No. 60/PMK.03/2022. PTPN IV consistently applies a VAT rate of 11% on every tea sales transaction. PTPN IV calculates VAT based on the Tax Imposition Basis (DPP) which is the transaction value before tax. Each sale of tea products has a clear DPP, which is then used to calculate the amount of VAT that must be collected. The imposition of VAT on the sale of tea products at PTPN IV has been carried out well and in accordance with applicable regulations.