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ANALISIS PEMUNGUTAN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP PENJUALAN EKSPOR PADA PT.TETRA PAK STAINLESS EQUIPMENT

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The purpose of thrs research is to determine the total collection of Value Added Tax on import and export sales volume before and after the Bonded Area of PT. TETRA PAK STAINLESS EQUIPMENT, and also to determine the impact of collection of import VAT on export sales. To determine the impact of collection of import VAT on export sales which the writer uses descriptive method in which first outlines the company based on the facts and circumstances existing data. Then processed using Statistical Methods Product Moment Coefficient. Showed the number of collection of import VAT and expon sales volumes at PT. TETRA PAK EQUIPMENT STAINLESS ie, Year 2002 : Rp. 5768352356, export sales : 1,004,657 units; Year 2003 : Rp 9781097328, export sales : 2,787,956 units; Year 2004 : Rp. 5074523573, export sales :2,275,457 unts; Year 2005 : Rp. 1098403243, export sales unit : 1856754 Year 2006 : Rp. 996 528 214, export sales : 3,675,327 rmits; Year 2007 : Rp. 992 465 631, export sales : 7,445,489 units. Effect of Value Added Tax collection was instrumental in the continuity of export shipments of goods from PT.TETRA PAK STAINLESS EQUIPMENT, where there has been a sharp increase in export unit at the time before and after the Bonded Area. Increase the number of units of export sales before (years 2002- 2004) and after Bonded (years 2005-2007) was : 12.97757 million unis - 6.06807 million units, amounting to : 6,9095 million units. From the results of statistical research with the formula obtained Pearson Product Moment Correlation Coefficient of r : -0.4309 with an error rate of 5%o which indicates a very low correlation between the negative and import Value Added Tax collections before and after the Bonded Area of export sales. Relations between the two variables, where t count: -0.9549 and t table : 2132, so t count