TATA CARA PERHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN PPN PADA PT XYZ

Authors

  • Ananda Bodhi Trisakti School of Management
  • Ida Bagus Nyoman Sukadana Trisakti School of Management

DOI:

https://doi.org/10.34208/ejatsm.v4i1.2407

Keywords:

Value Added Tax, Tax Invoice, Periodic VAT Return (SPT), Law no. 42 of 2009, PMK no. 242/PMK.03/2014, PMK Number 18/PMK.03/2021, Regulation of the Director General of Taxes Number PER-02/PJ/2019, Law no. 7 of 2021, Recording Journal

Abstract

This research was conducted with the aim of analyzing the practice of calculating, depositing, reporting and recording value added tax at PT XYZ in 2022 with the provisions of the VAT Law no. 42 of 2009, PMK no. 242/PMK.03/2014, PMK Number 18/PMK.03/2021, Law no. 7 of 2021, and generally applicable tax accounting principles. The form of this research is qualitative descriptive analysis research. Data obtained from internship activities for the purposes of preparing this research include Tax Invoices, Periodic VAT Notification Letters  with attachments, Proof of VAT Deposits, Proof of VAT Reporting, and Recording Journals obtained directly from PT XYZ. The results of this research explain that PT XYZ as a whole carries out procedures for calculating, depositing, reporting and recording VAT in accordance with VAT Law no. 42 of 2009, PMK no. 242/PMK.03/2014, PMK Number 18/PMK.03/2021, Regulation of the Director General of Taxes Number PER-02/PJ/2019, Law no. 7 of 2021, and generally applicable tax accounting principles.

Published

2024-11-07

How to Cite

Bodhi, Ananda, and Ida Bagus Nyoman Sukadana. 2024. “TATA CARA PERHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN PPN PADA PT XYZ”. E-Jurnal Akuntansi TSM 4 (1):57-72. https://doi.org/10.34208/ejatsm.v4i1.2407.