Analysis of Value-Added Tax to the Rental Service Helmet and Jacket to Get Online in Indonesia

(CASE PT ABC Ojek INDONESIA)

Abstract

Online transportation since 2015 is developing rapidly as a solution to the problem of traffic, parking, and urban public transportation in Indonesia. One of the online transportation companies in Indonesia is PT ABC Ojek Indonesia. In running its business, PT ABC Ojek Indonesia cooperates with partners who are drivers of the applications it runs. In the cooperative relationship between partners and PT ABC Ojek Indonesia, partners should use helmets and jackets that have been provided by the company. The purpose of this study was to determine the activities of providing helmet and jacket attributes as a Taxable Service (JKP), what legal events occurred in the provision of helmet and jacket attributes, PT ABC Ojek Indonesia is a Taxable Entrepreneur by the understanding in 1984 PPN Law, and aspects Value Added Tax (PPN) on the provision of helmet and jacket attributes by PT ABC Ojek Indonesia. The study was conducted using qualitative methods with a case study approach. The results of the study indicate that helmet and jacket lending services are included in taxable services. And the handover from the company to the partners is included in the event of submission subject to value-added tax. PT ABC Ojek Indonesia has fulfilled the requirements as one of the parties required to collect and be confirmed as a taxable entrepreneur (PKP). Therefore, due to the surrender of taxable services from taxable entrepreneurs, they are subject to value-added tax. The income of PT ABC Ojek Indonesia for the rental of attributes of helmets and jackets is quite large. The total rental income of helmet and jacket attributes can reach IDR 400,000,000,000,-. Therefore, the potential value-added tax that can be imposed through this service can be estimated at IDR 40,000,000,000,-.