IMPLEMENTASI PERUBAHAN KEBIJAKAN HARMONISASI PERATURAN PERPAJAKAN ATAS PPN PADA UPT REHABILITASI SOSIAL BINA KARYA KOTA MADIUN

Abstract

This research is entitled "Implementation of Policy Changes to Harmonization of Tax Regulations on VAT at UPT Social Rehabilitation Bina Karya, City of Madiun". The purpose of this study was to find out how the implementation of the 11% VAT implementation and the impact felt by UPT Social Rehabilitation Bina Karya Madiun City. This study used a descriptive qualitative method which was carried out directly at UPT Social Rehabilitation Bina Karya, Madiun City. The results of this study state that UPT RSBK Madiun has implemented a VAT rate of 11% and has collected and deposited according to the latest regulations. However, the impact of the increase in the 11% VAT rate for agencies is an increase in the price of goods which causes expenses to swell compared to before the implementation of the 11% VAT rate.

Keywords: Tax, 11% VAT, Government Treasurer