ANALISIS RESTITUSI DAN KOMPENSASI PAJAK PERTAMBAHAN NILAI (PPN) TAHUN PAJAK 2021 DI KOPERASI SERBA USAHA PEMUDA ABADI JAYA KOTA SAMARINDA

Abstract

This research was conducted to determine the implementation of policies and mechanisms for returning excess payment of value added tax (VAT) through restitution or compensation for the 2021 tax year at KSU Pemuda Abadi Jaya Samarinda. The purpose of this study is to analyze the use between restitution or compensation for the 2021 tax year at KSU Pemuda Abadi Jaya.

Data collection techniques by conducting interviews and VAT data in 2021 at KSU Pemuda Abadi Jaya, The analytical tools used in this study are using descriptive methods and calculations based on the value added tax law No. 42 of 2009 article 7 paragraph 1, namely regarding the VAT rate of 10% and article 8 paragraph 1.

The results showed that KSU Pemuda Abadi Jaya experienced an overpayment of Value Added Tax (VAT) for the 2021 tax year at KSU Pemuda Abadi Jaya Samarinda during July and October with a nominal value of IDR 62,380,220 and IDR 58,203,078,-. The overpayment of Value Added Tax (VAT) for the July tax period is compensated to the August tax period and the overpayment of Value Added Tax (VAT) for the October tax period is compensated to the November tax period to break down the tax burden to be paid, then Compensation is made.

The conclusion of this study is that KSU Pemuda Abadi Jaya chose to carry out a compensation policy for the balance of overpayment of Value Added Tax (VAT) from the previous to the next so that it can reduce the VAT to be paid.