Apa Itu Faktur Pajak Digunggung? Bagaimana Cara Membuatnya?

Summary

This video explores the concept of **faktur pajak di Gunggung**, a simplified tax invoice issued by VAT-registered retail traders in Indonesia. It delves into the evolution of related regulations, highlighting key legal changes and how they affect the issuance of these invoices, particularly focusing on the buyer’s identity and the nature of the transaction. The discussion covers invoice requirements, VAT creditability, and reporting procedures, providing clear insights into how businesses can comply with tax laws while facilitating efficient retail operations. The episode is a valuable resource for understanding the technicalities of tax compliance in retail settings.

Takeaways

• 😀 Faktur Pajak Gunggung is a term for tax invoices issued by VAT-registered retail traders (PKP Pedagang Eceran), commonly used for transactions with end consumers.
• 😀 The term 'Faktur Pajak Gunggung' doesn’t appear explicitly in the VAT law but originated from regulations like the 2015 Regulation Part 29, and is used to describe simplified invoices that do not include buyer information.
• 😀 Faktur Pajak Gunggung is essentially a simplified tax invoice that omits the buyer's identity and does not require a tax assessment notice.
• 😀 The concept of Faktur Pajak Gunggung was first introduced in the VAT Law 1994 and has evolved with subsequent regulations, including those in the 2009 and 2020 updates.
• 😀 PKP Pedagang Eceran (Retail VAT-registered Entrepreneurs) are allowed to issue Faktur Pajak Gunggung when selling directly to end consumers, including small transactions in bulk.
• 😀 The shift in regulation from focusing on the PKP Pedagang Eceran criteria to focusing on the characteristics of end consumers (such as consumption of goods or services directly without resale) is noted in the 2020 amendments.
• 😀 Faktur Pajak Gunggung applies to retail businesses and does not depend on the industry classification (KLU), but rather on the end consumer characteristics.
• 😀 It is allowed for a business to issue Faktur Pajak Gunggung for partial or entire sales transactions to end consumers, not necessarily for all transactions.
• 😀 The required elements in a Faktur Pajak Gunggung include: seller’s name, address, NPWP (Taxpayer Identification Number), type of goods or services, price, VAT/PHT value, and the invoice's serial number and date.
• 😀 The format of Faktur Pajak Gunggung can include cash register receipts, invoices, or other forms of payment records that meet the regulatory criteria.
• 😀 VAT paid on Faktur Pajak Gunggung cannot be credited by the buyer, even if the buyer is a VAT-registered entrepreneur (PKP). This VAT cannot be considered input tax for credit purposes.

Q & A

What is a Faktur Pajak di Gunggung?

Faktur Pajak di Gunggung is a simplified tax invoice issued by taxable entrepreneurs (PKP) in the retail sector, specifically for transactions with end consumers. It does not include the buyer's identity but contains the necessary details for the transaction and the seller.

Why is the term 'Faktur Pajak di Gunggung' used, and what is its legal background?

The term 'Faktur Pajak di Gunggung' evolved from earlier regulations allowing PKPs in retail to issue simplified invoices. While the term was not explicitly stated in the law, the practice was legally established through regulations such as **Law No. 11 of 1994** on VAT and further refined in subsequent amendments, including the **Omnibus Law** (Cipta Kerja).

What are the key characteristics of Faktur Pajak di Gunggung?

Key characteristics include the absence of the buyer's information, the presence of the seller's name, NPWP, and transaction details, including the type of goods or services, price, VAT/PPN, and the invoice serial number. It is often issued through forms like cash register receipts or vouchers.

How has the legal framework surrounding Faktur Pajak di Gunggung evolved over time?

The legal framework began with **Law No. 11 of 1994**, which allowed simplified invoices. Over time, changes in regulations, including **PP No. 1/2012**, **PMK 151/2013**, and the **Omnibus Law**, further refined the rules, particularly focusing on end consumers as the primary audience for such invoices.

What changes occurred with the introduction of the Omnibus Law (Cipta Kerja) regarding Faktur Pajak di Gunggung?

The Omnibus Law introduced the concept of Faktur Pajak di Gunggung being based on the characteristics of the consumer, rather than the classification of the PKP. It allows PKPs to issue such invoices to consumers who meet the criteria of being 'end consumers' without needing to include buyer details.

What are the eligibility criteria for a PKP to issue Faktur Pajak di Gunggung?

A PKP can issue Faktur Pajak di Gunggung if the transaction involves a consumer who meets the criteria of being an 'end consumer.' This means the consumer consumes the goods or services directly and does not reuse them for business purposes.

What is the impact of Faktur Pajak di Gunggung on VAT crediting?

The VAT (PPN) listed on a Faktur Pajak di Gunggung cannot be credited as input tax. This means that even if a PKP (as the end consumer) receives such an invoice, the VAT cannot be used as a tax credit for their own business transactions.

How does Faktur Pajak di Gunggung relate to the SPT (VAT Tax Return)?

Faktur Pajak di Gunggung must be reported separately in the SPT Masa PPN. It is included under the section for domestic transactions with simplified invoices, where the taxable base and VAT collected are summarized.

Can Faktur Pajak di Gunggung be used by large businesses or industries?

Yes, even large businesses or industries can use Faktur Pajak di Gunggung, provided they are dealing with end consumers. The classification of the business or its size does not prevent the use of this simplified invoice, as long as the transaction meets the criteria for an end consumer.

What information must be included in Faktur Pajak di Gunggung?

The invoice must include the seller's name, address, NPWP, the type of goods or services, their prices, VAT/PPN details, and the serial number of the invoice. Importantly, it does not include the buyer's identity, as it is aimed at end consumers.