PROSEDUR PEMUNGUTAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS KEGIATAN MEMBANGUN SENDIRI (KMS)

This Final Project Report was prepared by Gina Maulidina Nurjanah, Student Identification Number 1841211011, with the title "PROCEDURE FOR COLLECTION OF VALUE ADDED TAX FOR SELF-BUILDING ACTIVITIES" which was prepared under the guidance of Mrs. Hj Eris Darsawati, MM and Mr. Elan Eriswanto, SE., MM. This report is prepared based on the results of research conducted by the author at the Sukakarya Sukabumi Village Office. This study was proposed to find out the Calculation, Payment and Reporting procedures applied to VAT on KMS, the potential and public awareness of VAT on KMS, the provisions in development that are subject to VAT on KMS, and determination of VAT payable on KMS at the Sukakarya Sukabumi Village Office. The author uses descriptive research methods in compiling this Final Report. The data collection technique used in this research is through field studies and literature studies. The field studies carried out were observations and interviews, while the literature study used was through reference books, government regulations, journals, and trusted internet sites. Based on the results of the author's research on Value Added Tax on SelfBuilding Activities, it can be concluded that the collection of value added tax on self-building activities uses the Self Assessment system. Taxpayers are required to calculate their own tax rate. KMS VAT payments are made from the time the building is erected until it is completed. KMS PPN only contributes less than 1 percent at this time, but KMS PPN has the potential to increase tax revenue, it is unfortunate that there are still many taxpayers who do not know about the KMS PPN. Therefore, the Sukakarya Sub-District Office seeks to provide counseling and socialization to the community so that PPN KMS can be known by a wide audience