Implementasi Akuntansi Pajak Pertambahan Nilai Pada Pengadaan Suku Cadang Di Lingkungan PT. Kereta Api Indonesia (Persero) Divre I Su Bengsar Pulo Brayan

Abstract

The purpose of this study was to determine and analyze the VAT accounting and management system at PT. Kereta Api Indonesia (Persero) Divre I SU Bengsar Pulo brayan as well as to find out and analyze the application of tax accounting collected and not collected on the procurement of spare parts within PT. Kereta Api Indonesia (Persero) Divre I SU Bengsar Pulo Brayan. Research conducted at PT. Kereta Api Indonesia Regional Division I North Sumatra Bengsar Pulo Brayan, which is a State-Owned Enterprise (BUMN) engaged in the transportation sector. The data collection technique used in this research is this qualitative method. Data collection was carried out under natural conditions, primary data sources and data collection techniques were more on observation as well as in-depth interviews and documentation. In determining the data collection technique must be in accordance with the problems in research. The research approach used is descriptive research. The results of this study illustrate that the VAT policy at PT. Kereta Api Indonesia (Persero) Divre I SU Bengsar Pulo Brayan is regulated in PMK No. 80 of 2012 where rail transportation services are not subject to VAT, except for rental or charter. The implications of the issuance of PMK No. 80 of 2012 had an impact on the government and PT. KAI. For the government, the abolition of VAT on public freight train services in short terms can reduce state revenues from VAT. With the existence of KMK 80 of 2012 it is hoped that it can reduce logistics costs and increase the competitiveness of other modes of transportation such as road transport. For PT KAI, the implications of this policy can provide administrative convenience and are expected to encourage the railroad industry in transportation activities