IMPLEMENTASI SURAT EDARAN DIREKTUR PAJAK NOMOR SE-24 /PJ/2014: PAJAK PERTAMBAHAN NILAI ATAS BARANG HASIL PERTANIAN (STUDI KASUS PT. EKAKARYA GRAHA FLORA)

Abstract

Ornamental plants, including agricultural products. Agricultural products that were previously exempt from tax has now subject to VAT of 10%, this is in accordance with the Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014. PT. Ekakarya Graha Flora is a company engaged in the sale of ornamental plants, especially orchids. This study aims to determine the implementation and impact of the imposition of VAT Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014 on the sale of ornamental plants DIPT. Eka Karya Graha Flora. The method used is descriptive qualitative method. The results showed that PT. Eka Graha Flora's work has been to apply VAT on the sale of ornamental plants by 10% in accordance with the Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014. The impact of the imposition of VAT, sales of ornamental plants decreased and buyers to switch to other types of plants because it is too expensive. Preferably with the enactment of Circular of the Director of Tax SE-24 / PJ / 2014, the company does not charge VAT to the consumer entirely, because the consumer up 10% of the cost is enormous, especially if buying plants in large quantities.

Keywords : Circular of the Director General of Taxation Number SE-24/PJ/2014, value-added tax