Implementasi Pengenaan Pajak Pertambahan Nilai Dalam Transaksi Kredit Kepemilikan Rumah Pada Bank Negara Indonesia 46 Pekanbaru

Defita, Silfia (2020) Implementasi Pengenaan Pajak Pertambahan Nilai Dalam Transaksi Kredit Kepemilikan Rumah Pada Bank Negara Indonesia 46 Pekanbaru. Other thesis, Universitas Islam Riau.

Text 151020149.pdf - Submitted Version Download (2MB)

Abstract

For homes purchased by consumers will be subject to Value Added Tax in accordance with the provisions contained in the Basic Law Number. 42 of 2009. Tax payments can be made individually or directly from the developer. So when you pay tax on an individual basis, the responsibility for the tax is borne by yourself, such as depositing and reporting. Deposit VAT not later than the end of the following month after the transaction, and reporting no later than the end of the following month after the transaction to the Tax Service Office where the Taxpayer is registered. The developer company (developer) as a private party that is involved in finding solutions to the housing problem, its business activities are building and selling housing to consumers. From the background above, the authors formulated the principal including: How is the Implementation of Value Added Tax Imposition in Home Ownership Credit Transactions at Pekanbaru State Bank 46? This type of research used in the writing of this research is empirical research law survey, on the imposition of value added tax in home ownership loan transactions at Bank Negara Indonesia 46 Pekanbaru. While the nature of this study is descriptive, because the author intends to provide a clear and detailed picture of the problems that become research principal. Regarding data analysis, after going through the process of collecting data and processing data, then the data are analyzed based on qualitative methods, then after the data are analyzed, Inductive conclusions are formulated, namely drawing conclusions from specific matters to the general public. From the results of the study it can be concluded the Implementation of Value Added Tax Imposition in Home Ownership Credit Transactions at Bank Negara Indonesia 46 Pekanbaru. In the Implementation of Value Added Tax Imposition in House Ownership Credit Transactions at BankNegara 46 Pekanbaru caused by several factors such as communication factors between the consumer, developer. and banks in the process of a mortgage agreement, the lack of understanding of consumers about the taxes that arise when the contract is made with the bank.

Actions (login required)

View Item