Perlindungan Hukum Bagi Pengusaha Pengolahan Kelapa Sawit Dalam Pemeriksaan Pajak Atas Pengenaan pajak Pertambahan Nilai Secara Renteng Dalam Penyerahan Tandan Buah Segar Di Kpp Madya Pekanbaru

ABSTRACT Value Added Tax is basically a sales tax that collected on the basis of added value arising in each production chain and rantai distribution. The added value in question is all the factors of production that arise in every channel of circulation of goods such as wages, rent, interest, and all other costs issued for profit. Application of the principle of joint responsibility based on Article 16f in the implementation of the potential value added tax increase the number of tax disputes, especially coconut processing entrepreneurs which are often pursued by the Account Representative (AR) tax officers and tax examiner to account for VAT on FFB purchases from collector traders. These businessmen were called by the tax office because found the VAT levied by the seller, which should have collected VAT. From Based on the above background, the author formulates the main points including: How? How is the Legal Protection for Palm Oil Processing Entrepreneurs in Tax Audit on the Imposition of VAT Jointly in Submission Fresh Fruit Bunches (Study of Middle KPP Pekanbaru), What are the Internal Barriers Implementation of Legal Protection for Palm Oil Processing Entrepreneurs In the Tax Audit on the Imposition of VAT severally in Delivery of Fresh Fruit Bunches (Study of KPP Madya Pekanbaru)?. Types of research used in writing this research is legal research empirical or survey, on Legal Protection for Processing Entrepreneurs Palm Oil Under Tax Audit on the Imposition of VAT Jointly In the Delivery of Fresh Fruit Bunches (Case Study of KPP Madya Pekanbaru). While the nature of this research is descriptive, because the author intends to provide a clear and detailed description of the problems that research subject. Regarding data analysis, After going through the collection process data and data processing, then the data were analyzed based on qualitative methods, Then after the data is analyzed, conclusions are formulated inductively, namely: draw conclusions from the specific to the general. From research results It can be concluded that legal protection for palm oil processing entrepreneurs in tax audits on VAT severally in the delivery of fruit bunches fresh is still considered to provide less protection for entrepreneurs in the imposition of VAT as well as giving rise to multiple interpretations in the implementation of collections VAT imposed by the DGT on entrepreneurs managing palm oil. As for Obstacles in implementing legal protection for processing entrepreneurs palm oil in the tax audit on the imposition of VAT severally in delivery of Fresh Fruit Bunches, i.e., the position of the seller's PKP is unknown will complicate the law enforcement process