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P. 1
PPN 1 Pengertian

PPN 1 Pengertian

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Published by spmbstan

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Published by: spmbstan on Jul 16, 2011
Copyright:Attribution Non-commercial

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10/25/2013

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1
PPN =VALUE ADDED = ADDED VALUE
 Alan A. Tate :
Value added tax can be looked at from theadditive side (wages plus profit) or fromthe subtractive side (output minus inputs).
Dlm formula :
value added = wages + profits = output -input 
PAJAK PERTAMBAHAN NILAI
 
2
UU PPN 1984(Penjelasan umum UU PPN 1984)PPN =
pajak yg dikenakan atas pertambahannilai.Pertambahan nilai timbul karena dipakainyafaktor 
2
produksi di setiap jalur perus, dlm :menyiapkan, menghasilkan, menyalurkan,dan memperdagangkan barang at memberipelayanan jasa kpd para konsumen.
 
3
F
aktor 
2
produksi tsb mrpkn unsur 
2
 
pertambahan nilai
yg menjadi dasar pengenaan PPN, yaitu :1) harta tetap : penyusutan
2
) tanah : sewa
3
) modal : bunga4) sumber daya manusia : gaji, upah5) pengusaha : laba.

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