Re: Bls: [forum-pajak] Pembelian dari non PKP

Tidak ada larangan untuk PKP membeli barang kepada bukan PKP, meskipun demikian, tetap ada konsekwensinya, misalnya ada kemungkinan barang yang dijual tersebut ada unsur PPN nya,jika penjual tersebut PKP dan membuat faktur pajak standar serta sesuai UU dapat dikreditkan kan lumayan untuk mengurangi PPN yang harus disetor, sedangkan kalau bukan PKP tidak dapat dikreditkan (UU PPN pasal 9 ayat 8) meskipun dapat dibiayakan-dengan syarat tertentu (PP 138 / 2000 pasal 3 ayat 1). CMIIW
 
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