ANALISIS PENERAPAN PMK 131 TAHUN 2024 TENTANG PERLAKUAN PAJAK PERTAMBAHAN NILAI DI PT FREEPORT INDONESIA
DOI:
https://doi.org/10.61722/jrme.v2i5.6268Keywords:
Implementation of tax policy, administrative obstacles in tax collection, PMK no. 131 of 2024Abstract
This research is motivated by the implementation of Minister of Finance Regulation (PMK) Number 131 of 2024, which changes the Value Added Tax (VAT) rate from 11% to 12%, effective January 1, 2025. The purpose of this research is to examine the VAT collection procedures in accordance with PMK 131/2024 at PT Freeport Indonesia, analyze emerging issues, and identify the solutions implemented by the company. The research method used is direct field observation and in-depth interviews with professional tax staff. The findings indicate that the implementation of this regulation requires adjustments in administrative procedures, including the review of tax invoices, transaction coding, and data reconciliation in SAP and e-Faktur systems. The main challenges identified include incorrect invoice code entries, inaccurate taxable base calculations, and improper rate application. PT Freeport Indonesia addresses these issues through layered verification, intensive coordination with vendors, and internal training for the tax team.
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