Elvira Nurmala Sari, . (2026) ANALISIS MEKANISME PENERBITAN FAKTUR PAJAK ATAS JASA BROKER ASURANSI DAN PENENTUAN PIHAK YANG WAJIB MEMUNGUT PPN PADA PT ASURANSI JIWA IFG. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (186kB) |
|
Text
AWAL.pdf Download (962kB) |
|
Text
BAB 1.pdf Restricted to Repository UPNVJ Only Download (244kB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (258kB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (230kB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (720kB) |
|
Text
BAB 5.pdf Download (216kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (188kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository staff only Download (195kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (500kB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (6MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (359kB) |
Abstract
Minister of Finance Regulation (PMK) Number 67/PMK.03/2022 regulates the VAT mechanism on insurance brokerage service transactions, which have different characteristics compared to service transactions in general. This study aims to analyze the mechanism for issuing tax invoices on insurance brokerage services and to determine the party responsible for collecting VAT at PT Asuransi Jiwa IFG. This study employed a qualitative descriptive approach using data collection techniques through observation, interviews, and documentation. The collected data were analyzed by comparing the company’s practices with the applicable tax regulations, particularly the VAT Law Number 7 of 2021 and PMK Number 67/PMK.03/2022. The results indicate that insurance brokers are responsible for issuing tax invoices for the services rendered, while insurance companies are designated as the parties responsible for collecting, depositing, and reporting VAT on broker commission payments. However, in practice, there are still differences in interpretation between insurance brokers and insurance companies regarding the party obligated to collect VAT. This study is expected to enhance understanding of taxation and support the effectiveness of tax administration in insurance brokerage service transactions.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102055] [Pembimbing: Amrie Firmansyah] [Penguji 1: Agustina Riyanti] [Ketua Penguji: Suparna Wijaya] |
| Uncontrolled Keywords: | VAT, VAT Law Number 7 of 2021, Insurance broker, PMK Number 67/PMK.03/2022, Tax Invoice |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance L Education > LB Theory and practice of education |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | ELVIRA NURMALA SARI |
| Date Deposited: | 04 Sep 2026 06:12 |
| Last Modified: | 04 Sep 2026 06:12 |
| URI: | http://repository.upnvj.ac.id/id/eprint/50901 |
Actions (login required)
 |
View Item |