{"id":2616,"date":"2025-08-17T22:29:55","date_gmt":"2025-08-17T15:29:55","guid":{"rendered":"https:\/\/shareidregulation.com\/?p=2616"},"modified":"2025-08-18T10:18:19","modified_gmt":"2025-08-18T03:18:19","slug":"vat-out","status":"publish","type":"post","link":"https:\/\/shareidregulation.com\/en\/vat-out\/","title":{"rendered":"\u5370\u5c3c\u5e38\u898b\u4ea4\u6613-\u92b7\u9805\u589e\u503c\u7a05 VAT Out"},"content":{"rendered":"
\"\"<\/figure>\n\n\n\n

Faktur Pajak<\/strong> \u662f\u7531\u5df2\u8a3b\u518a\u70ba\u61c9\u7a05\u4f01\u696d\uff08PKP<\/strong>, Pengusaha Kena Pajak\uff09\u7684\u8ce3\u65b9<\/p>\n\n\n\n

\u5728\u92b7\u552e\u61c9\u7a05\u8ca8\u7269\u6216\u63d0\u4f9b\u61c9\u7a05\u670d\u52d9\u6642\uff0c\u5411\u8cb7\u65b9\u958b\u7acb\u7684\u55ae\u64da<\/p>\n\n\n\n

\u9019\u5f35\u767c\u7968\u4e0d\u50c5\u662f\u4ea4\u6613\u6191\u8b49\uff0c\u66f4\u662f\u516c\u53f8\u5408\u6cd5\u92b7\u552e\u7684\u91cd\u8981\u8b49\u660e<\/p>\n\n\n\n

\u9019\u7bc7\u6587\u7ae0\u6574\u7406\u4e86\u5404\u7a2e\u5e38\u898b\u4ea4\u6613\u6240\u5c0d\u61c9\u7684\u7a05\u767c\u7968<\/p>\n\n\n\n

\u5305\u62ec\u8a72\u9069\u7528\u54ea\u7a2e\u7a05\u7387\u3001\u4e0d\u540c\u7a05\u52d9\u4ee3\u78bc\uff0c\u4ee5\u53ca\u9700\u8981\u6e96\u5099\u54ea\u4e9b\u76f8\u95dc\u6587\u4ef6\u3002<\/p>\n\n\n\n

\u5e38\u898b\u4ea4\u6613\u7684\u92b7\u9805\u589e\u503c\u7a05 VAT Out &\u6587\u4ef6\u6e05\u55ae<\/h2>\n\n\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
No.<\/strong><\/th>Jenis Transaksi
\n\u4ea4\u6613\u985e\u578b<\/strong><\/strong><\/th>		Tarif Pajak
\n\u7a05\u7387<\/strong><\/strong><\/th>		Dasar Pengenaan Pajak (DPP<\/strong>)
\n<\/strong>\u7a05\u6536\u5fb5\u6536\u57fa\u790e <\/strong><\/strong><\/th>		Dokumen Pajak
\n\u7d0d\u7a05\u7533\u5831\u4ee3\u78bc<\/strong><\/strong><\/th>		Dokumen pendukung
\n\u4f50\u8b49\u6587\u4ef6<\/strong><\/th>\n<\/tr>\n<\/thead>\n
1<\/strong><\/td>Penjualan ke konsumen dalam negeri
\n\u570b\u5167\u92b7\u552e<\/strong><\/strong><\/td>		12%<\/strong><\/td>Tarif Pajak * 11\/12
\n\u7a05\u7387<\/strong> * 11\/12<\/strong><\/strong><\/td>		Faktur Pajak (FP) Kode 040
\n\u7a05\u52d9\u767c\u7968\u4ee3\u78bc 040<\/strong><\/strong><\/td>		A. Invoice bermaterai yang sudah ditandatangani dan diberi cap perusahaan
\n\u5df2\u5728\u516c\u53f8\u7c3d\u540d\u4e26\u84cb\u7ae0\u7684\u767c\u7968
\nB. Approval faktur pajak \u6838\u51c6\u7684\u7a05\u52d9\u767c\u7968
\nC. Stuffing report \u88dd\u7bb1\u5831\u544a
\nD. Surat jalan yang sudah ditandangani staf gudang dan pengirim (driver)
\n\u5df2\u7531\u5009\u5eab\u5de5\u4f5c\u4eba\u54e1\u548c\u5bc4\u4ef6\u4eba\uff08\u53f8\u6a5f\uff09\u7c3d\u7f72\u7684\u9001\u8ca8\u55ae<\/strong><\/td>\n<\/tr>\n
2<\/strong><\/td>Penjualan ke konsumen luar negeri
\n\u51fa\u53e3\u92b7\u552e<\/strong><\/strong><\/td>		0%<\/strong><\/td>–<\/strong><\/td>Pemberitahuan Ekspor Barang (PEB)
\n\u8ca8\u7269\u9032\u53e3\u901a\u77e5 (PEB)<\/strong><\/strong><\/td>		A. \tFullset dokumen (Commercial invoice, packing\/weight list, bill of lading, sales contract, stuffing report, lainnya)
\n\u5168\u5957\u6a94\uff08\u5546\u696d\u767c\u7968\u3001\u88dd\u7bb1\/\u91cd\u91cf\u6e05\u55ae\u3001\u63d0\u55ae\u3001\u92b7\u552e\u5408\u540c\u3001\u88dd\u7bb1\u5831\u544a\u7b49\uff09
\nB. \tNota Pelayanan Ekspor (NPE)
\n\u51fa\u53e3\u670d\u52d9\u5099\u5fd8\u9304 \uff08NPE\uff09
\nC. \tPemberitahuan Ekspor Barang (PEB)
\n\u51fa\u53e3\u8ca8\u7269\u5831\u95dc\u55ae\uff08PEB\uff09<\/strong><\/td>\n<\/tr>\n
3<\/strong><\/td>Penjualan ke konsumen di Kawasan Bebas
\n\u5c0d\u81ea\u7531\u8cbf\u6613\u5340\u5167\u7684\u92b7\u552e<\/strong><\/strong><\/td>		12%<\/strong><\/td>Tarif Pajak * 11\/12
\n\u7a05\u7387<\/strong> * 11\/12<\/strong><\/strong><\/td>		Faktur Pajak (FP) Kode 070
\n\u7a05\u52d9\u767c\u7968\u4ee3\u78bc 070<\/strong><\/strong><\/td>		A. \tFaktur pajak \u7a05\u52d9\u767c\u7968
\nB. \tBill of lading\/airway bill\/delivery order
\n\u63d0\u55ae\/\u7a7a\u904b\u63d0\u55ae\/\u4ea4\u8ca8\u55ae
\nC. \tInvoice\u767c\u7968
\nD. \tPemberitahuan Perolehan atau Pengeluaran Barang Kena Pajak atau Jasa Kena Pajak (PPBJ)
\n\u61c9\u7a05\u5546\u54c1\u6216\u61c9\u7a05\u670d\u52d9\u8cfc\u7f6e\u6216\u652f\u51fa\u901a\u77e5 \uff08PPBJ\uff09
\nE. \tNotifikasi Endorsement \u80cc\u66f8\u901a\u77e5<\/strong><\/td>\n<\/tr>\n
4<\/strong><\/td>Penyerahan barang dalam rangka
\npemberian cuma-cuma
\n\u514d\u8cbb\u8d08\u9001\u8ca8\u7269<\/strong><\/strong><\/td>		12%<\/strong><\/td>Tarif Pajak * 11\/12
\n\u7a05\u7387<\/strong> * 11\/12<\/strong><\/strong><\/td>		Faktur Pajak (FP) Kode 040
\n\u7a05\u52d9\u767c\u7968\u4ee3\u78bc 040<\/strong><\/strong><\/td>		Daftar reservasi bulanan
\n\u6708\u5ea6\u9810\u7559\u6e05\u55ae<\/strong><\/td>\n<\/tr>\n
5<\/strong><\/td>Penyerahan barang dalam rangka
\npemakaian sendiri oleh perusahaan
\n\u516c\u53f8\u5167\u90e8\u81ea\u7528\u5546\u54c1\u8f49\u79fb<\/strong><\/strong><\/td>		12%<\/strong><\/td>Tarif Pajak * 11\/12
\n\u7a05\u7387<\/strong> * 11\/12<\/strong><\/strong><\/td>		Faktur Pajak (FP) Kode 040
\n\u7a05\u52d9\u767c\u7968\u4ee3\u78bc 040<\/strong><\/strong><\/td>		Daftar reservasi bulanan
\n\u6708\u5ea6\u9810\u7559\u6e05\u55ae<\/strong><\/td>\n<\/tr>\n
6<\/strong><\/td>Penyerahan barang ke konsumen dalam negeri dalam hal penggantian
\n<\/strong>\u5728\u7d22\u8ce0\u60c5\u6cc1\u4e0b\u5411\u570b\u5167\u6d88\u8cbb\u8005\u4ea4\u4ed8\u8ca8\u7269<\/strong><\/strong><\/td>		Barang yang diganti kembali ke perusahaan
\n\u66f4\u63db\u7684\u7269\u54c1\u9000\u56de\u7d66\u516c\u53f8<\/strong><\/td>		x<\/strong><\/td>–<\/strong><\/td>–<\/strong><\/td>A.\t Draf invoice \u8349\u7a3f\u767c\u7968
\nB.\t Surat jalan yang sudah ditandangani staf gudang dan pengirim (driver)
\n\u5df2\u7531\u5009\u5eab\u5de5\u4f5c\u4eba\u54e1\u548c\u5bc4\u4ef6\u4eba\uff08\u53f8\u6a5f\uff09\u7c3d\u7f72\u7684\u9001\u8ca8\u55ae
\nC.\tlaporan penggantian \u7d22\u8ce0\u5831\u544a<\/strong><\/td>\n<\/tr>\n
Barang yang diganti tidak<\/strong><\/span> kembali ke perusahaan
\n\u88ab\u66ff\u63db\u7684\u7269\u54c1<\/strong>\u6c92\u6709<\/strong><\/span>\u9000\u56de\u516c\u53f8<\/strong><\/strong><\/td>		12%<\/strong><\/td>Tarif Pajak * 11\/12
\n\u7a05\u7387<\/strong> * 11\/12<\/strong><\/strong><\/td>		Faktur Pajak (FP) Kode 040
\n\u7a05\u52d9\u767c\u7968\u4ee3\u78bc 040<\/strong><\/strong><\/td>\n<\/tr>\n
7<\/strong><\/td>Retur atas penjualan ke konsumen dalam negeri
\n\u570b\u5167\u6d88\u8cbb\u8005\u9000\u8ca8<\/strong><\/strong><\/td>		12%<\/strong><\/td>Tarif Pajak * 11\/12
\n\u7a05\u7387<\/strong> * 11\/12<\/strong><\/strong><\/td>		Nota Retur\/Nota Pembatalan
\n\u9000\u8ca8\u55ae\/\u53d6\u6d88\u55ae <\/strong><\/strong><\/td>		A. Nota retur\/nota pembatalan \u9000\u8ca8\u55ae\/\u53d6\u6d88\u55ae
\nB. \tCredit note \u8cb8\u65b9\u901a\u77e5\u55ae
\nC. \tInvoice penjualan awal yang dilakukan retur
\n\u9000\u56de\u7684\u521d\u59cb\u92b7\u552e\u767c\u7968
\nD. \tFaktur pajak penjualan awal yang dilakukan retur
\n\u9000\u56de\u7684\u539f\u59cb\u92b7\u552e\u7a05\u767c\u7968
\nE. \tDokumen pendukung lainnya (jika ada)
\n\u5176\u4ed6\u8b49\u660e\u6a94\uff08\u5982\u6709\uff09<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n

\u9664\u4e86\u78ba\u4fdd\u958b\u7acb\u6b63\u78ba\u7684\u92b7\u9805\u589e\u503c\u7a05\u767c\u7968\u6642<\/p>\n\n\n\n

\u4e5f\u5fc5\u9808\u78ba\u4fdd\u63a1\u8cfc\u8a02\u55ae\u3001\u51fa\u8ca8\u55ae….\u7684\u5b8c\u6574\u6027<\/p>\n\n\n\n

\u5982\u679c\u7a05\u52d9\u6a5f\u95dc\u5728\u67e5\u6838\u6642\u767c\u73fe\u9019\u4e9b\u6587\u4ef6\u6709\u6240\u7f3a\u6f0f<\/p>\n\n\n\n

\u4ed6\u5011\u53ef\u80fd\u6703\u8cea\u7591\u4ea4\u6613\u7684\u771f\u5be6\u6027\uff0c\u4e26\u5c07\u5176\u8996\u70ba\u865b\u5831\uff0c<\/p>\n\n\n\n

\u6700\u7d42\u53ef\u80fd\u5c0e\u81f4\u5ba2\u6236\u88ab\u5243\u9664\u9032\u9805\u589e\u503c\u7a05,\u4f01\u696d\u81ea\u8eab\u9762\u81e8\u7f70\u6b3e<\/p>\n\n\n\n

\u56e0\u6b64\uff0c\u78ba\u4fdd\u6587\u4ef6\u7684\u5b8c\u6574\uff0c\u662f\u975e\u5e38\u91cd\u8981\u7684\u3002<\/p>\n\n\n\n

<\/p>\n\n\n\n

\u5982\u679c\u60f3\u4e86\u89e3\u7a05\u767c\u7968\u683c\u5f0f\uff0c\u53ef\u4ee5\u53c3\u8003\u9019\u7bc7\u6587\u7ae0 \ud83d\udc47\ud83c\udffb\ud83d\udc47\ud83c\udffb\ud83d\udc47\ud83c\udffb<\/p>\n\n\n\n

\n
\u5370\u5c3c\u7a05\u767c\u7968\uff08Faktur Pajak\uff09<\/a><\/blockquote>