MEKANISME PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. HANEDA SUKSES MANDIRI

Authors

  • Yohanes Candra Surya Universitas Katolik Darma Cendika, Indonesia
  • Lusy Lusy Universitas Katolik Darma Cendika, Indonesia

Keywords:

Value Added Tax, Act, VAT Rates

Abstract

Tax regulations in Indonesia have changed, especially in the Value Added Tax rate, which was initially 10% to 11% in 2022, to be precise in April. This study aims to determine the reporting of Value Added Tax PT. Haneda Sukses Mandiri whether it is in accordance with the applicable Tax Law. The method used in this research is descriptive qualitative using quantitative data. The object in this research is PT. Haneda Sukses Mandiri engaged in the trading sector. The result of the research is reporting Value Added Tax at PT. Haneda Sukses Mandiri shows that it complies with the applicable tax law. As for reporting an improvement due to employee error. Based on the results of the research conducted, it can be concluded that in reporting Value Added Tax in accordance with the Tax Law and there are still improvements that have occurred.

Author Biographies

Yohanes Candra Surya, Universitas Katolik Darma Cendika

Departemen Ekonomi

Lusy Lusy, Universitas Katolik Darma Cendika

Economic Department

References

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Published

2023-07-06

How to Cite

Surya, Y. C., & Lusy, L. (2023). MEKANISME PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. HANEDA SUKSES MANDIRI. Jurnal Akuntansi Dan Pajak, 24(1). Retrieved from https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/8945

Issue

Vol. 24 No. 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023

Section

Articles

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