REVIEW OF THE IMPLEMENTATION OF VALUE ADDED TAX (VAT) TO THE PACKAGE DELIVERY SERVICE ON PT. POS INDONESIA (PERSERO) CENTRAL JAKARTA POST OFFIC

CHAPTER I INTRODUCTION
1.1 Background Selection Title Value Added Tax (VAT) on goods and services tax is imposed on consumption in the country (in the customs area), both consumption goods and services consumption. Therefore, the above items that are not consumed in the customs area (exported), be taxed at a rate of 0% (zero percent). Instead of importing goods taxed the same as the production of domestic goods. In accordance with the consideration of economic circumstances, social and cultural, not all types of goods and services of VAT payable. Under Article 9, item 3 and Article 12 item 3 PP. 50 years of 1994 and PP. 144 of 2000 on goods and services of VAT owed, stating that one of the outstanding services that are VAT Package Delivery Service, 10% of the total claim or the amount that should be billed. But not listed in the package delivery receipt receipt through PT. Pos Indonesia (Persero), which only lists a load of money to be paid by the sender of the package, without including its additional VAT. Therefore, the purpose of writing this final report is that of PT. Pos Indonesia (Persero) Jakarta Central Post Office is not or has not been picked up for VAT on services package delivery service, which means not implement the provisions of tax as those in government regulations. On the basis of the above objectives the author intends to do research as an ingredient to make final report to take the title "REVIEW OF THE IMPLEMENTATION OF VALUE ADDED TAX (VAT) TO THE PACKAGE DELIVERY SERVICE ON PT. POS INDONESIA (PERSERO) CENTRAL JAKARTA POST OFFICE. "
1.2 Identification of Problems Given the breadth of activities undertaken by the PT. Pos Indonesia (Persero) Jakarta Central Post Office and the limited time given to the author in carrying out the preparation of this thesis, the authors restricted the activities and scope of the research carried out as follows: 1. How to Withholding or Imposing Implementation, Deposit and Reporting the Value Added Tax (VAT) on Package Shipping Services in PT. Pos Indonesia (Persero) Post Office in Central Jakarta. 2. Does the implementation of collection or imposition, payment and reporting of Value Added Tax (VAT) at the PT. Pos Indonesia (Persero) Jakarta Central Post Office in compliance with applicable tax provisions, such as those mentioned in government regulation.
1.3 Purpose and Objectives Final Report The purpose of practical work are: 1. To find out how the implementation of collection or imposition, payment and reporting of Value Added Tax (VAT) for package delivery service at PT. Pos Indonesia (Persero) Post Office in Central Jakarta. 2. To determine whether implementation of the collection or imposition, payment and Reporting the Value Added Tax (VAT) at the PT. Pos Indonesia (Persero) Jakarta Central Post Office in compliance with applicable tax provisions, such as those mentioned in government regulations.
1.4 Purpose Final Report This final report is expected to provide functionality for various parties including: 1. For the writer himself is to broaden knowledge and as one of the requirements in taking Final Examination Programs Accounting Courses Diploma III Faculty of Economics, University Widyatama. 2. The results of this study would be used as reference material or reading material for other researchers. 3. As input for the relevant agencies in order to seek to improve the quality in the way of implementation of Value Added Tax.
1.5 Methodology Final Report The method used in writing this final report is descriptive method, a method which is done by collecting, presenting and analyzing data in order to obtain a fairly clear picture of the problems encountered, and then drawn a conclusion. The authors perform the necessary data collection by:
1. Field Research (Field Research).
That is to conduct a review of research directly to the company to obtain the necessary data, through interviews and observations, with the parties that relate to the problems examined. 2. Research Library (Library Research).
That is the research by studying literature, and reference books related to the topic of discussion in this final report.
1.6 Location and Time Employment Practices Practical work is done at PT. Pos Indonesia (Persero) Jakarta Central Post Office, Road No.1, Central Jakarta Banteng Square 10 710. While working time practices which made the author began on 15 December 2003 until January 15, 2003.