Analisis Penerapan Perhitungan dan Pelaporan Pajak Pertambahan Nilai (PPN) Pada PT. Tabalong Sakti Di Samarinda

Abstract

Analysis of the Application and Reporting of Value Added Tax (VAT) PT. Tabalong Sakti in Samarinda, First Advisor, Mr. LCA Robin Jonathan and Second Counselor are Mrs. Andi Indrawati.

Tax is one of the main sources of income in Indonesia. The tax collection system adopted in Indonesia today is a self assessment system. Self assessment system is a tax collection system where taxpayers are given full trust by the Directorate General of Taxation to calculate, pay and report on their own amount of tax owed in accordance with applicable tax laws. Taxable Entrepreneurs (PKP) who make purchases of goods are imposed to pay taxes called Input Taxes and the company collects Output Tax when carrying out the sale. Thus the Calculation of Value Added Tax is very important to determine the amount of Taxable Income that is owed.

This study aims to determine the Calculation and Reporting of Value Added Tax based on Law Number 42 of 2009. In obtaining data the author uses data collection techniques in the form of field research and library. The type of data used is primary data and secondary data. The data analysis method used is descriptive analysis method.

            The results of the analysis show that PT. Tabalong Sakti has not fulfilled the Value Added Tax obligations in accordance with Law Number 42 of 2009 because there are still incorrect calculations and late VAT SPT reporting so that administrative penalties are imposed.

Therefore the author gives a suggestion that PT. Tabalong Sakti should always follow all developments and changes, because tax regulations often change according to the situation and conditions of the country so that companies must always follow the new tax regulations so that they can report their taxes in a timely and correct manner in accordance with Law Number 42 of 2009, so that there are more late deposits and reporting of VAT Period Returns.