Tax Planning Value Added Tax (Vat) and Article 4 (2) Tax on Income in Indonesia

to determine how tax planning is used to and using a qualitative research case study approach. The results of the research show that the implementation of the tax planning of PPN and PPh article 4 (2) transfer of land and buildings, as well as land and buildings at PT. BAP is tax planning by avoiding tax violations, delaying tax crediting, and tax planning through purchasing BKP with Still, implementation tax planning

The government's goal of increasing revenue through taxation is contrary to the company's goal as a taxpayer: to reduce the tax burden and increase profits while still complying with government tax regulations. This study aims to determine how tax planning is used to reduce the cost of VAT and PPh Article 4(2) at PT. BAP 2013-2017 using a qualitative research case study approach. The results of the research show that the implementation of the tax planning of PPN and PPh article 4 (2) transfer of land and buildings, as well as land and buildings at PT. BAP is tax planning by avoiding tax violations, delaying input tax crediting, and tax planning through purchasing BKP with VAT. Still, the implementation of this tax planning has not been efficient due to a lack of knowledge and awareness of paying taxes, causing losses to PT. BAP of IDR 3,340,314,823.

INTRODUCTION
As the largest source of state budget revenue, the government continually increases tax revenues, one of which is by providing comprehensive tax reforms to the public. Since 1983, the collection system in Indonesia has adopted a self-assessment system, which gives taxpayers the authority to calculate, pay, and report to the Tax Service Office (KPP) or through the online administration system provided by the Tax Service Office. Companies are taxed as taxpayers based on state revenues. The more taxes the company pays, the more income the state generates. According to (Yoehana & Harto, 2013) the government's goal to maximize revenue in the taxation sector is contrary to the company's goals as taxpayers, namely trying to reduce the tax burden for greater profits, maintaining the welfare of the company's leaders, and continuing its business as a survival strategy. On the other hand, to get big profits while still complying with the tax regulations provided by the government, companies need to have and carry out the applicable tax planning. Therefore, tax planning aims to use existing rules to minimize the tax burden. An example of tax planning used by companies is tax planning to reduce the amount of value-added tax (VAT). It has attracted a lot of academic and theoretical research in tax planning. The following are several tax planning studies conducted by several researchers, such as in the study by (Pujiwidodo, 2017), regarding the analysis of the application of tax planning to minimize VAT payable on a CV. Mikita Cookies aims to study and analyze the impact of implementing tax planning to minimize VAT payable on a CV. Mikita Cookies managed to reduce the tax to IDR 81,018,911. Meanwhile, (Marentek and Budiarso 2016) research assesses the application of tax planning to minimize VAT at PT. Transworld Solution South Jakarta aims to understand the implementation of tax planning to minimize VAT at PT. Transworld Solutions, South Jakarta. The analytical method used is descriptive.
The results showed that PT. Transworld Solution has implemented several good tax planning strategies in the VAT sector. This can be seen from the company's input tax credit for the output tax obtained during the same tax period. The company still has a tax return (SSP) and submits one on time (SPT), but it also delays tax payments. The company has not received payment for the tax issuance issued by the company. The company earned a gross profit of Rs. from the total output tax that it had to pay in 2014.
This study aims to identify the application of tax planning to minimize Value Added Tax (VAT) and Income Tax Article 4(2), which is deposited at PT.

Tax Planning Goals
Tax planning is a strategy to minimize after-tax returns by utilizing existing regulations to minimize tax liability because taxes can be distributed to shareholders and reinvested (Suandy, 2011: 7). Meanwhile, Anwar (2013: 21) suggests that tax planning has four (4) primary objectives: First, maximize profits after taxes. Second, in tax planning, seek to simplify the tax burden, which is still within the scope of taxation and does not violate tax regulations, and minimize the tax burden. Third, minimize tax shocks, primarily if the Fiskus conducts tax audits. Fourth, follow tax regulations to carry out tax obligations correctly, efficiently, and effectively. As long as the tax savings are significant, the plan should be executed because the losses incurred are minimal. The fifth is updating the tax plan.

Stages in Making Tax
Even if the tax plan has been implemented to the realization stage as part of the agreement, it is still necessary to consider any changes that may impact the law and its implementation (in the country where the activity takes place).

General Strategy of Tax Planning
According to Karayan et al (2002) in the book (Sudrajat and Ompusunggu 2015), four strategies are to save the tax burden. First, creation, namely planning tax profits by moving the company's primar y operations to countries with lower income tax rates. For example, the income tax rate applicable to textile entrepreneurs who export and shift their principal business activities from Indonesia to Vietnam is lower than the rate in Indonesia. Second, conversion is a change in tax perspective in business operations to generate business income. For example, advertising sales generate the primary income (or ordinary income) and may be subject to the highest income tax rates.
Third, shifting is a technique of transferring the amount of tax liability (tax base) to a profitable tax accounting period. For example, the accelerated depreciation of an asset is changed from the straight-line method to the declining balance method. This will reduce depreciation expense as gross income increases at the beginning of the period so that tax payments can be deferred to future periods. The fourth splitting is to inform the tax base between several taxpayers to get different layers of income tax rates.

Value-Added Tax
Value Added Tax  The last stage is the product marketing process.
This activity can be done by the developer himself or by using the services of other parties as marketers. Companies often market their products to consumers even before the property is completed or has not been built. There are two types of property products that are built first and then sold: first-sale property units, which are typically residential property products such as houses, apartments, and shophouses; and second-sale property units, which are typically residential property products such as houses, apartments, shophouses, and apartments.
The tax that applies at this stage is a VAT of 10% of the selling price and the final income tax article 4(2) on the transfer of land, buildings, and land and buildings at 2.5%. The selling price, PPh Article 4(2), of land, buildings, and land and buildings leased, is calculated at 10% of the rental value. BPHTB calculates 5% of the selling price after deducting NPOPTKP by their respective regional regulations.

Value Added Tax (VAT) and Income Tax Article 4 (2) on Hotel and Villa Facilities
The

Tax Planning by Avoiding Tax Violations
In this tax planning, PT. BAP tries to avoid violating the applicable tax regulations and not be subject to administrative sanctions and criminal sanctions.
In order to avoid violating the applicable tax regulations, PT. BAP performs in several ways, such as applying applicable regulations and being disciplined in carrying out tax obligations, including correct tax calculations and timely tax payments and reporting. Tax planning for PPh article 4 (2) payment of rights to land, buildings, and land and buildings is carried out by increasing installments from Villa and Condotel users.
PT. BAP will issue an output tax invoice and generate an invoice id with tax code 411128 and deposit type 402 within the time limit stipulated in the tax law. From the interview above, it can be ensured that it has been carried out correctly by paying attention to supervision to avoid administrative and criminal sanctions at this planning stage. However, several obstacles are encountered due to a lack of knowledge about when PPh article 4 (2) payable must be deposited to the state.

Tax Planning With Delay in Input Tax Crediting
PT. BAP first adjusts the total sales when carrying out this tax planning; this is done to determine the amount of input tax invoices that will then be added to the output tax invoice obtained from sales turnover. If the total sales are significant, then the automatic output tax invoice becomes more extensive, so a large credit from the input tax invoice is needed to reduce the VAT owed as much as possible. If the sales in a given period are small, then the amount of the Input Tax Invoice will be adjusted to the amount of the Output Tax Invoice; if there is an Input Tax Invoice not included in the period, it will be credited in the next period, such as January and February. The monthly tax invoice is credited in March, which is suitable for the company because this is the company's goal for tax planning.

Tax Planning Through BKP Purchase With VAT
PT. BAP, a PKP, makes purchases for the construction of villas, condotels, and operational hotels from suppliers that have been confirmed as PKP only and makes purchases from non-PKP suppliers. In this tax planning, PT. BAP makes more BKP purchases from PKP suppliers. In this tax planning, PT. BAP makes more BKP purchases from PKP suppliers.
Article 9 of Law No. 42 of 2009 further regulates the mechanism of input tax credits. This article stipulates that input taxes be deducted together within the same tax period. Another thing that PT must consider BAP is an input tax that will be removed and must meet the formal and material requirements because some input taxes cannot be deducted, including incomplete tax invoices under Article 9 and Article 16B of the VAT Law.
From the results of research in the field, PT. BAP, a Taxable Entrepreneur (PKP), several essential things must be considered in calculating and reporting VAT for tax planning. One of the essential things that must be considered is the tax regulations regarding the rate and time of payment and VAT reporting. Based on the sales of condotels and villas in 2013-2017 which was subject to a 10% output VAT of IDR There is a lack of awareness of when VAT is due, when VAT may be credited, and the repercussions of failing to deposit or report VAT, resulting in a loss of IDR 3,340,314,823, which should be paid for in months or returned from tax.

(2).
Taxpayer awareness is essential for tax collection.
The taxpayer's willingness to pay taxes determines the success of tax collection. People themselves do not like to pay taxes. This is because people never know exactly what form of refund is issued for taxes.
Suppose the government does not socialize the tax system that is adequate and easily understood by the public, especially taxpayers. In that case, the government's efforts in education, consultation, and other fields will be less meaningful in increasing taxpayer awareness. From the results of interviews with informants of PT. BAP does not have the awareness to pay taxes due to a lack of knowledge about recognition when owed VAT and Income Tax Article 4 (2) at the time of repayment or issuance of AJB from the notary of sale of villas and condotels.
This resulted in fines for depositing and reporting on VAT and Income Tax Article 4 (2), thus causing losses to PT. BAP amounted to IDR 3,340,314,823.

MANAGERIAL IMPLICATION
Tax planning is a taxpayer's strategy to apply taxes legally. Therefore, this study has a tax that has been PKP to implement VAT and PPh article 4 (2) tax planning by implementing several strategies such as tax planning by avoiding tax violations, tax planning with delays in crediting input tax, and tax planning. BKP plus VAT The results of this study are how PKP implements tariffs, thus paving the way for taxpayers to carry out taxes correctly. This study also adds to the literature on the implementation of tax planning submitted by Early Suandy, Mardiasmo, and Yoehana. This study has limitations in tax planning and only does tax planning for VAT and PPh Article 4(2) taxpayers with PKP. The study window is also concise. Thus, the scope for further research.

CONCLUSION
This study aims to determine how the implementation of tax planning in offering payments for Value Added (VAT) and PPh Article 4 Paragraph (2) payments at PT. The BAP in 2013-2017 is tax planning by avoiding tax violations, tax planning with delayed crediting of input taxes, and tax planning through the purchase of BPK with VAT. Implementing this tax planning is not successful and inefficient, causing losses to PT. BAP of IDR 3,340,314,823. This is because the decision-making parties to exercise their rights and obligations lack understanding or knowledge regarding the taxation aspects of VAT and Income Tax Article 4 Paragraph (2) regarding rights to land, buildings, and land and buildings, thus causing awareness to pay taxes. Therefore, if taxpayers do not have sufficient tax knowledge, they do not have tax awareness, which will cause taxpayers not to apply taxes, so tax planning is not effective. If the level of understanding of taxpayers is high, then compliance in paying taxes is also high; otherwise, if the level of understanding of taxpayers is low, then compliance in paying taxes is also low.

Suggestion
Based on the findings and conclusions of previous research, the following suggestions are submitted: • For taxpayers: taxpayers need to take part in ongoing training and socialization regarding regulations and their amendments regarding VAT and PPh Article 4 (2).
• Taxpayers must be able to fulfill their obligations to pay and report taxes on time as a reflection of good citizenship. They must comply with applicable regulations in the public interes.