The Impact of the Designation of Coal as a Taxable Good (BKP) on VAT Treatment and Revenue Recognition
A Case Study at PT BNM
DOI:
https://doi.org/10.33062/ajb.v10i02.149Keywords:
Coal, Taxable goods, Revenue recognition, Value Added Tax (VAT), FOB Destination termAbstract
This study examines the impact of designating coal as a taxable good (BKP) on Value Added Tax (VAT) treatment and revenue recognition through a case study of PT BNM. Regulatory changes under the Job Creation Law have created differences in interpretation between tax authorities and companies, particularly regarding the timing of VAT liability in FOB Destination transactions. The study aims to analyze the relevant point of goods delivery according to tax regulations and PSAK 115, and to evaluate whether VAT imposition affects the volume of national coal sales. A qualitative case study approach was employed to trace PT BNM’s accounting and taxation practices based on interviews, observations, and documentation. The results indicate that revenue recognition and VAT collection should occur when the Delivery Note (BAST) is issued. Furthermore, data from 2016 to 2023 show that coal sales volumes continue to rise, suggesting that VAT does not hinder industry growth. This study contributes to accounting practices and fiscal policy by proposing technical guidelines for tax authorities to prevent similar disputes in the future
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