ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI PADA PT. OELANGAN KARYA ETAM

Abstract

Value Added Tax is one type of indirect tax that is progressive because the basic rate on the tax does not see the subject of the tax but the object of the tax imposed on the circulation of goods and services, the Company as a taxpayer must carry out its tax obligations in accordance with the provisions of the dynamic and constantly changing tax law in accordance with the pace of economic development of the country.

This research aims to find out the Calculation, Recording and Reporting of Value Added Tax Based on Law No. 42 of 2009, In Obtaining author data Using Data Collection Techniques in the form of Field Research and libraries. The types of data used are primary data and secondary data. The data analysis method used is a descriptive analysis method.

The results of the analysis showed that the Calculation Process, Recording conducted by PT. Oelangan Karya Etam is in accordance with the provisions of Law No. 42 of 2009, namely by using a 10% Tariff for each Taxable Service / Taxable Goods and Reporting conducted by PT. Oelangan Karya Etam often occurs delays during the VAT Period in 2019 which is caused by late payment of invoices from vendors who cooperate with PT. Oelangan Karya Etam, this is not in accordance with Law No.42 of 2009 and causes PT. Oelangan Karya was fined for the delay in reporting