ABSTRACT Albertus Gunawan/38060756/2010/Impact of Changes in the Law on Value Added Tax No. 18 Year 2000 to be the No.

42 Years 2009 to PT.PJT/Advisors: Amelia Sandra, S.E.,Ak., M.Si. Elimination of the Simple Tax Invoice to be Tax Invoice applied since 1 April 2010 has decreased electronic sales in many places because lower middle distributors (who have not become the taxpayers) are not able to order goods from the manufacturer since every purchase will be reported to tax authorities. This affects PT.PJT (who has become PKP) because some of its customers are small businesses who are not ready if the purchase is to be reported. With the abolition of the Simple Tax Invoice, manufacturers are required to submit their distributors tax, which led to a way of recording transactions in PT.PJT changed. As a taxpayer, PT PJT has to follow this new rule by printing the Tax Invoice for each customer in accordance with Rule Number 13/PJ/2010 DGT. Tax Invoice is a proof of tax levies made by the taxpayers who supply taxable goods or taxable service. In accordance with Law on Value Added Tax Number 42 year 2009 article 13 paragraph (1) and (7), stated that the Simple Tax Invoice has been deleted. This causes changes in transaction and transaction records. The research method used was a case study and uses descriptive research purposes. Data collection techniques used is the documentation, interviews and observation. There are some changes in PT.PJTs transaction and recording which are caused by the abolition of Simple Tax Invoice in law No. 42 year 2009, such as : Object VAT, Not Objects VAT, VAT and Sales Tax on luxury goods Returns, Sales Tax on Luxury Goods, Crediting Input Tax, VAT refund, The Deemed Input Tax, the VAT Payable Centralization, Tax Invoices, Tax Facilities and Recourse. The Tax Invoice that is printed and reported by PT.PJT is suit with DGT rule no. 13/PJ/2010. Not all of the principal changes in the law No. 42 year 2009 affect corporate sales and purchases transaction and recording.

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