{"id":8227,"date":"2022-09-09T12:53:26","date_gmt":"2022-09-09T05:53:26","guid":{"rendered":"https:\/\/klubcahaya.com\/sosial\/?p=8227"},"modified":"2022-09-17T07:19:35","modified_gmt":"2022-09-17T00:19:35","slug":"ppn-pada-struk-perbelanjaan","status":"publish","type":"post","link":"https:\/\/klubcahaya.com\/sosial\/ppn-pada-struk-perbelanjaan\/","title":{"rendered":"PPN Pada Struk Perbelanjaan"},"content":{"rendered":"\n

PPN Pada Struk Perbelanjaan<\/strong><\/p>\n\n\n\n

Apakah kalian sering berbelanja di minimarket untuk sekadar cari wifi atau sekadar nongkrong dengan teman? Jika kalian berbelanja di minimarket maka perhatikan, setiap struk minimarket pasti tercantum DPP dan PPN. Sebenarnya kenapa kita sebagai konsumen kecil kena PPN juga?<\/p>\n\n\n\n

Pelaku usaha yang biasa kita temui pada minimarket dan supermarket termasuk Pengusaha Kena Pajak Pedagang Eceran (PKP PE). Menurut UU No 42 tahun 2009 menjelaskan bahwa PKP PE adalah PKP yang melakukan penyerahan Barang Kena Pajak atau Jasa Kena Pajak dengan cara:<\/p>\n\n\n\n

1. Melalui tempat penjualan seperti toko atau kios atau menjajakan barang kepada konsumen akhir<\/p>\n\n\n\n

2. Penjualan secara eceran berlaku secara langsung tanpa ada melakukan penawaran,lelang, ataupun kontrak sebelumnya.<\/p>\n\n\n\n

3. Barang\/Jasa Kena Pajak langsung penyerahan kepada konsumen akhir dan biasanya pembayaran secara tunai.<\/p>\n\n\n\n

Konsumen akhir itu artinya pembeli mengkonsumsi langsung barang\/jasa tersebut, jadi tidak penggunaan untuk kegiatan produksi atau tidak untuk penjualan kembali.<\/p>\n\n\n\n

Misalnya, sebuah toko \u201cIndoapril\u201d menjual alat tulis kantor kepada pembeli merupakan konsumen akhir. Maka faktur yang kita terima adalah faktur pajak yang digunggung berupa struk atau nota. Bagi PKP PE faktur pajak gunggung tersebut akan penggabungan selama satu masa pajak. Kemudian akan perlu perhitungan PPNnya pada SPT Masa PPN tersebut sesuai dengan rumusnya pada PPN yaitu Pajak Keluaran yang termasuk Pajak Keluaran gunggung mengurangi dengan Pajak Masukan.<\/p>\n\n\n

\n
\"PPN<\/figure>\n<\/div>\n\n\n

Kenapa struk tersebut sama seperti faktur pajak?<\/h3>\n\n\n\n

Jika kalian pernah melihat faktur pajak standar yang terbit, mungkin terkadang akan bingung. Jadi sebagai PKP PE tetap wajib untuk membuat faktur untuk setiap penyerahan barang dan jasanya. Namun karena faktur standar kurang praktis harus membubuhi NPWP dan nama lawan transaksi, maka PKP PE dapat menerbitkan faktur pajak tanpa mencantumkan keterangan mengenai identitas pembeli serta nama dan tanda tangan penjual yang dapat berupa nota penjualan, bon kontan, kuitansi, hingga karcis. Bentuk dan ukuran faktur pun dapat menyesuaikan dengan kebutuhan PKP PE. Nomor seri faktur pun tidak menggunakan Nomor Seri Faktur Pajak melainkan nomor tertentu sendiri oleh PKP PE. Faktur terbuat rangkap dua. Nantinya rangkap pertama menyampaikan kepada konsumen akhir, kemudian rangkap kedua berguna sebagai arsip PKP PE.<\/p>\n\n\n\n

Faktur pajak tersebut selanjutnya sebutan sebagai faktur pajak gunggung. Faktur pajak gunggung adalah  kumpulan dari faktur yang selanjutnya akan penggabungan. Untuk pelaporannya, maka faktur pajak gunggung ini tidak perlu melaporkan satu per satu melainkan penggabungan.<\/p>\n\n\n\n

Atas faktur tersebut karena tidak menggunakan aturan standar faktur pajak, maka tidak dapat terkreditkan oleh lawan transaksi. Tapi PKP PE tetap dapat menerbitkan faktur keluaran standar yang dapat berguna sebagai kredit bagi lawan transaksinya.<\/p>\n\n\n\n

Terkadang total pembelian berisi lengkap dengan rincian tambahan PPN. Terkadang juga harga barang tertera sudah termasuk PPN. Sebagai pembeli yang cermat, maka kita harus bisa meneliti barang yang telah kita bayar.<\/p>\n\n\n\n

Ada kalanya faktur pajak yang diterima maupun keluar untuk lawan transaksi jumlahnya hingga ratusan bahkan ribuan lebih. Wajib Pajak dapat melakukan impor faktur dalam satu file sehingga penerbitan faktur menjadi lebih praktis. Pengolahan faktur juga dapat berlaku dengan satu user atau lebih dengan Tarra Host to Host Pajakku sehingga memudahkan bagi Wajib Pajak khususnya perusahaan dengan cabang perusahaan yang tersebar di seluruh Indonesia sehingga memudahkan pengolahan SPT masa PPN. Pembayaran serta pelaporan juga dapat melakukan dalam satu aplikasi Tarra Host to Host Pajakku<\/strong> sehingga pekerjaan mengolah faktur semakin mudah.<\/p>\n\n\n\n

PPN Pada Struk Perbelanjaan<\/h3>\n\n\n\n

Desain website oleh Cahaya TechDev<\/a> \u2013 Klub Cahaya<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

PPN Pada Struk Perbelanjaan Apakah kalian sering berbelanja di minimarket untuk sekadar cari wifi atau sekadar nongkrong dengan teman? Jika kalian berbelanja di minimarket<\/p>\n","protected":false},"author":5,"featured_media":5685,"comment_status":"open","ping_status":"close","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[89,95],"tags":[],"class_list":["post-8227","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dalam-negeri","category-ekonomi-keuangan"],"yoast_head":"\nPPN Pada Struk Perbelanjaan - Cahaya Journal<\/title>\n<meta name=\"description\" content=\"PPN Pada Struk Perbelanjaan Pelaku usaha yang kita temui di minimarket dan supermarket termasuk Pengusaha Kena Pajak Pedagang Eceran (PKP PE).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/klubcahaya.com\/sosial\/ppn-pada-struk-perbelanjaan\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PPN Pada Struk Perbelanjaan - 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