Abstract
The delivery of sale secondhand motorized retail of which is subject to a value-added tax of the output of 10% of the business circulation. According to regulations, Taxable Entrepreneurs may only credit input taxes of 90% of the output VAT. Therefore, VAT paid to the state is only 1% of business circulation, so there is a difference of more than 9% of business circulation. According Law Number 36 the Year 2008, this excess is income so that it can be subject to income tax. However, no regulation confirms this. So this research was conducted. The purpose of this study was to determine aspects of income tax on the excess of value-added tax on the sale or delivery of used motor vehicles in retail. The method used in this research is descriptive qualitative. The results of this study are the difference in value-added tax on the delivery of used motor vehicles is income.
Highlights
Motorized vehicles are one of the transportation tools used by many people
The four types of goods not subject to value-added tax (VAT) are as follows: a. mining or drilling goods are taken directly from the source; b. staple goods that are needed by many people; c. food and beverages served in hotels, restaurants, restaurants, food stalls, and the like, including food and beverages whether consumed on-site or not, including food and beverages delivered by Aboga suits or catering businesses, and d. money, gold bars, and securities
The tax levied at 10% of the selling price or business circulation, is called the output tax
Summary
Besides being effective and efficient, motorized vehicles are easier to use than conventional vehicles Because it is used for mobility in everyday life, motorized vehicles are one of the human needs. Motor vehicles as a means of transportation have developed, both in terms of quality and quantity. The existence of these developments caused the price of new motor vehicle sales to increase from year to year. From the astra-honda.com page, the price of a Honda Vario 150 motorbike was Rp23,834,000 in December 2019.
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Dinasti International Journal of Economics, Finance & Accounting
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
