ANALISIS PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPN PADA PT.X TAHUN 2022

Authors

  • Angeline Angeline Trisakti School of Management
  • Ida Bagus Nyoman Sukadana Trisakti School of Management

DOI:

https://doi.org/10.34208/ejatsm.v3i4.2405

Keywords:

Perhitungan PPN, Pelaporan & Penyetoran PPN, Pencatatan Akuntansi Pajak, UU No.42 Tahun 2009 junto UU No.7 Tahun 2021 (HPP)

Abstract

The purpose of this research was to analyse the appropriateness of the procedures for calculating, depositing, reporting and recording of Value Added Tax carried out by PT.X with Law No. 42 of 2009 in conjunction with Law No. 7 of 2021 (HPP ) and knowing if the jurnal record has been carried out according to accounting standard. The research method used in this research is the descriptive analysis method. In this research, the supporting documents used were obtained directly from PT.X  in the form of secondary data consisting of Output Tax Invoice, Input Tax Invoice, Periodical VAT Return Report, Tax Payment Slip and E-Receipt of Tax Reporting, as well as primary data in the form of interviews. The results of this research prove that the procedures for calculating, depositing, reporting and recording Value Added Tax carried by PT.X are in accordance with Law No. 42 of 2009 in conjunction with Law No. 7 of 2021 (HPP) and applicable accounting principles.

Published

2024-03-03

How to Cite

Angeline, Angeline, and Ida Bagus Nyoman Sukadana. 2024. “ANALISIS PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPN PADA PT.X TAHUN 2022”. E-Jurnal Akuntansi TSM 3 (4):509-20. https://doi.org/10.34208/ejatsm.v3i4.2405.