Question
Below are the operational activities of a company that has been confirmed as a Taxable Entrepreneur, namely: A. Delivering Taxable Goods worth Rp.10,000,000,000 (excluding 10%
Below are the operational activities of a company that has been confirmed as a Taxable Entrepreneur, namely:
A. Delivering Taxable Goods worth Rp.10,000,000,000 (excluding 10% VAT);
b. Delivering Taxable Services worth Rp1,265,000,000 (including 10% VAT);
c. Delivering PPN (Non-BKP / JPK) not payable in the amount of IDR 500,000,000;
d. Make a delivery that is exempted from the imposition of VAT worth Rp 100,000,000;
e. Make a delivery that is not worth IDR 150,000,000 worth of VAT;
f. Receiving BKP / JKP related to the delivery of payable VAT worth IDR 5,000,000,000 (excluding 10% VAT);
g. Receiving BKP / JKP related to the non-payable VAT (Non-BKP / JPK) worth of IDR 400,000,000;
h. Receiving BKP / JKP related to submission which is exempted from the imposition of VAT (NonBKP / JPK) worth IDR 400,000,000;
me. Receiving BKP / JKP related to submission that is free of VAT (Non-BKP / JPK) worth IDR 400,000,000.
j. Importing electronics from America starting at US $ 100,000; US $ 1,000 insurance; the freight to Makassar is US $ 2,000. Import duty of 10% from CIF and additional import duty of 4% from CIF (do not have API and electronic goods including luxury goods at a rate of 30%, assuming the tax rate against 1 US $ is Rp 7,200.-
Requested:
1. (For questions a to j) Determine the type and calculate the nominal VAT for each of the above transactions (Output Tax or Input Tax)!
2. (Especially questions a to i) Calculate and analyze whether VAT is Overpayed or Underpaid!
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