ANALISIS PENGARUH KENAIKAN TARIF PPN 11% TERHADAP NILAI KONTRAK ATAS TRANSAKSI JASA OUTSOURCHING PT SSS

Abstract

Outsourcing services at PT SSS are included in Taxable Services. In accordance with the cooperation agreement letter, the taxes imposed in the agreement are Value Added Tax (VAT) on outsourcing services and Income Tax 21 (PPh 21) on the salaries of outsourcing service employees.This study aims to determine the effect of changes in Value Added Tax (VAT) rate increases on the contract value of outsourcing service transactions. The increase in tariffs is an implementation of Law Number 7 of 2021 concerning the Law on the Harmonization of Tax Regulations.The research method used is qualitative with descriptive analysis, where observations and interviews are carried out directly with the company that is the object of research. The results of research that has been conducted at PT SSS regarding the impact of changes in the Value Added Tax (VAT) rate increase resulted in a decrease in revenue from the management fee of PT SSS. However, this can be overcome by PT SSS with efficiency or reduction of outsourcing service employees. The conclusion of this study is that it is important to have clarity in the cooperation agreement made by both parties so that in the future if there is a change in the tax regulations again they have received approval to be able to immediately adjust to the current bill. So that one party does not get a loss in its business