Pelaksanaan Perjanjian Jual Beli Tandan Buah Segar Antara Pihak Perusahaan Dengan Penjual Dalam Pembebanan Tanggung Renteng Pembayaran Pajak Pertambahan Nilai (Studi Pada Kantor Pelayanan Pajak Madya Pekanbaru)

ABSTRACT Implementation of the Sale and Purchase Agreement of Fresh Fruit Bunches between the Company and the Seller in the Imposition of Joint Responsibility for Payment of Value Added Tax (Study at the Madya Pekanbaru Tax Service Office) By Iswoyo Satryo Utomo Increasing global demand for CPO has led to more and more Palm Oil FFB (PKS) processing companies being established. Not all of these companies also have oil palm plantations and not all of the companies that own plantations can produce enough FFB to be processed so that they can achieve optimal factory production capacity. Therefore, the company must buy fruit from other parties so that the factory installed production capacity (PKS) can be used optimally. This sale and purchase transaction has tax implications, one of which is VAT. This study aims to find out how the implementation of the sale and purchase agreement of fresh fruit bunches between the company and the seller in the imposition of joint responsibility for the payment of Value Added Tax along with the problems and solutions to these problems. conduct research at the research location. Meanwhile, judging from the nature of this research, it is descriptive, namely describing and writing facts researched in the field regarding the implementation of the sale and purchase agreement of fresh fruit bunches between the company and the seller in the assignment of joint responsibility for the payment of Value Added Tax (study at the Madya Pekanbaru Tax Service Office). The implementation of the sale and purchase agreement of fresh fruit bunches between the company and the seller in the assignment of joint responsibility for the payment of Value Added Tax seems to have been carried out properly in accordance with the articles in the contract but in fact it has not been implemented perfectly. If we examine further, there are actually things that have been missed, namely related to reporting and depositing VAT by the seller, even though this is very important to prevent the company as the buyer of FFB from the problem of being jointly and severally responsible for VAT that is not deposited by the seller. Barriers to the implementation of the sale and purchase agreement of fresh fruit bunches between the company and the seller in the imposition of joint responsibility for the payment of Value Added Tax, namely the seller whose whereabouts are suddenly unknown and do not fulfill the obligation to deposit and report VAT arising from the FFB sale and purchase transaction