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

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

• By Hartanti, Hartanti;
• Jurnal Moneter
• 260
• 198-204

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.

• Katakunci Keywords : Circular of the Director General of Taxation Number SE-24/PJ/2014, value-added tax
• URL https://ejournal.bsi.ac.id/ejurnal/index.php/moneter/article/view/975
• Penerbit ,

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