Mengenal e-faktur pajakSebelum masu

Mengenal e-faktur pajak

Sebelum masuk materi efaktur , saya akan memberikan ilustrasi agar anda punya gambaran apa itu efaktur ”
“Misalnya Anda seorang PKP, pada tanggal 05 maret 2012 anda membei barang seharga 300 juta dari PT XZY , total yang harus anda bayarkan ke PT XZY adalah sebesar 300 jt + 30 jt (PPN 10%). pada masa pajak maret 2012 anda mengkreditkan Pajak masukan sebesar 30 juta tersebut dan sudah melaporkan ke kantor pelayann pajak terdaftar anda.

Tak disangka tak diduga :) pada tanggal 02 Februari 2015 anda menerima surat teguran dari kantor pelayanan pajak bahwa pajak masukan sebesar 30 juta pada tanggal 05 maret 2012 tersebut terindikasi tidak sah dkarenakan pajak keluaran belum dilaporkan dan dibayakan oleh penjual anda /lawan transaksi.

Anda kemudian menghubungi pihak penjual tsb dan sudah tidak bisa dihubungi……dan memang si penjual tadi tidak pernah melaporkan pajak keluaran nya. maka anda diminta untuk melakukan pembetulan / koreksi untuk menghilangkan pajak masukan tersebut sehingga akan timbul kurang bayar sebesar 30 juta :( ”

結果 (英語) 1:

Get to know e-tax invoiceBefore entering the material efaktur, I'll give the illustration so that you have an idea what it's efaktur ""Suppose you're a PKP on 05 March 2012 you membei goods worth 300 million from PT XZY, total you have to pay to PT XZY is of 300 + 30 jt jt (VAT 10%). at the time of the tax credit the Tax you March 2012 input by 30 million and have already reported to the Office of the registered tax pelayann you.Unsuspected not allegedly:) on 02 February 2015, you received a letter of reprimand from the tax services office that input tax amounting to 30 million on 05 March 2012 the tax they would dkarenakan invalid output has not been reported and dibayakan by your/lawan seller transaction.You then contact the sellers and are already saying they will not be contacted ... ... and it is the seller of yesteryear never reported his output tax. then you are asked to do a correction/correction to eliminate the input tax that will arise less pay amounting to 30 million:( ”

結果 (英語) 2:

Getting to know the e-invoice tax before entering the material efaktur, I'll give you an illustration that you have no idea what it efaktur "" Suppose you are a PKP, on 05 March 2012 you membei goods worth 300 million from PT xzy, total you must pay to PT xzy amounted to 300 Million + 30 jt (VAT 10%). during the March 2012 tax your input tax credit against the $ 30 million and has been reported to the office of registered tax pelayann you. Not unexpectedly unexpected :) on February 2, 2015 you received a warning letter from the tax office that the input tax of 30 million on March 05, 2012 was invalid indicated dkarenakan output tax has not been reported and dibayakan by your dealer / counterparty. You then contact the seller TSB and can not be contacted the seller ...... and indeed had never reported his output tax. then you are asked to do the rectification / correction to eliminate the input tax so that there will be less to pay $ 30 million :( "