BAB II ppn.docx - BAB II LANDASAN TEORI A Pengertian Pajak...

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BAB II LANDASAN TEORI A. Pengertian Pajak Pertambahan Nilai Menurut Supramono (2009: 125) 1 pajak pertambahan nilai merupakan pajak yang dikenakan atas konsumsi di dalam negeri (daerah pabean), baik konsumsi BKP maupun JKP. Berdasarkan penjelasan UU No. 42 Tahun 2009 tentang perubahan ketiga atas UU No. 8 Tahun 1983 tentang Pajak Pertambahan Nilai dan Jasa dan Pajak Penjualan atas Barang Mewah, pada bagian umum, Pajak Pertambahan Nilai adalah pajak konsumsi barang dan jasa di Daerah Pabean yang dikenakan secara bertingkat di setiap jalur produksi dan distribusi. Menurut Waluyo (2011: 9) 2 menyatakan bahwa pajak pertambahan nilai (PPN) merupakan pajak yang dikenakan atas konsumsi di dalam negeri (di dalam Daerah
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