Kabar Baik Untuk Para Konsinyasi!!!, Wajib Tahu Aturan Terbaru UU HPP Tentang PPN Konsingasi❗️

Summary

In this informative video, Purwadi Nugroho discusses the intricacies of consignment in retail, explaining the roles of consigner and consignee. He outlines how sales are recognized only when products are sold to the end consumer, highlighting the challenges faced by businesses under previous tax regulations. With the introduction of the Harmonization of Tax Regulations Law, consignees are no longer required to issue tax invoices upon product delivery, streamlining the process. The video serves as a valuable resource for those in the consignment industry, clarifying tax obligations and encouraging viewers to engage with the content.

Takeaways

• 😀 Consignment involves two parties: the consigner (the owner of the goods) and the consignee (the retailer receiving the goods).
• 😀 Consignment sales are recognized only when the goods are sold to the end consumer, not when they are simply displayed in a store.
• 😀 For example, if a shoe industry consigns 100 pairs of shoes, the sale is only recognized when they are sold to consumers, not at the time of consignment.
• 😀 The Harmonization of Tax Regulations Law (Undang-Undang HPP) clarifies how consignment transactions are taxed.
• 😀 Prior to the HPP, tax authorities often required businesses to pay VAT on unsold consigned goods, leading to confusion.
• 😀 The HPP removes the requirement for consignees to issue tax invoices at the time of consigning goods, simplifying the process.
• 😀 Tax invoices are now only required at the time of actual sale of the goods to the end customer.
• 😀 Businesses no longer need to prepay VAT for goods that are consigned but remain unsold.
• 😀 This new regulation benefits consignors by aligning tax obligations with actual sales.
• 😀 Viewers are encouraged to ask questions in the comments and subscribe for more information on tax regulations.

Q & A

What is consignment in the context of business?

Consignment refers to an arrangement where the consigner (the owner of the goods) delivers products to the consignee (the retailer or modern market), who sells the goods on behalf of the consigner. Payment is only made to the consigner when the goods are sold.

Who are the two main parties involved in consignment?

The two main parties in a consignment arrangement are the consigner, who is the owner of the goods, and the consignee, who is the retailer or entity receiving the goods for sale.

When is a sale recognized in a consignment arrangement?

A sale is recognized only when the goods are sold to the end consumer. Simply placing the goods in a store does not constitute a sale.

What example does the speaker use to illustrate consignment?

The speaker uses the example of a shoe manufacturer consigning 100 pairs of shoes to a department store, highlighting that only the pairs sold to customers will be recognized as sales.

What issue did businesses face before the implementation of Law No. 7 of 2021?

Before this law, businesses faced confusion regarding VAT obligations, as tax offices required VAT payments at the time of delivery of goods, even if the goods had not yet been sold.

What significant change does the new tax regulation introduce regarding VAT?

The new tax regulation states that VAT is only required upon the actual sale of goods, rather than at the time of consignment delivery, which relieves financial pressure on consignment businesses.

How does the new law benefit consignment businesses?

The new law benefits consignment businesses by allowing them to issue invoices and pay VAT only for items that have actually been sold, rather than for all items consigned.

What should a consigner do when a sale occurs?

When a sale occurs, the consigner must issue an invoice and a tax invoice based on the number of items sold to the consignee, which in turn must pay for only those sold items.

What is the speaker's call to action for viewers at the end of the video?

The speaker encourages viewers to subscribe, like, and comment on the video for further engagement and to follow their Instagram for daily updates on tax regulations.

What underlying theme does the speaker emphasize regarding tax compliance?

The speaker emphasizes the importance of clear tax compliance and communication between businesses and tax authorities to prevent misunderstandings and ensure proper financial management.