Analysis of the Implementation of Value Added Tax (VAT) Calculation and Reporting CV. Bintang Andaru Mandiri
DOI:
https://doi.org/10.62504/scientiva59Keywords:
Value Added Tax (VAT), VAT calculation , VAT reportingAbstract
(Value Added Tax (VAT) is a source of state revenue that plays a crucial role in financing national development. Accurate calculation and reporting of VAT are essential to ensure that a company's tax obligations comply with prevailing tax regulations. As a Taxable Entrepreneur (PKP), the company is required to calculate, remit, and report VAT on transactions involving Taxable Goods (BKP) and/or Taxable Services (JKP). This study aims to examine implementation of VAT calculation and reporting at CV. Bintang Andaru Mandiri and to analyze its compliance with Law Number 7 of 2021 concerning Harmonization of Tax Regulations.This study employs a qualitative method with a descriptive-comparative approach. Data were obtained through observation, interviews, and documentation, including input tax invoices, output tax invoices, and CV. Bintang Andaru Mandiri's VAT reporting documents. Data analysis was conducted by comparing company's VAT calculation and reporting practices against applicable tax regulations.The research results indicate that CV. Bintang Andaru Mandiri has calculated VAT using the Tax Base (DPP)—specifically the selling price—and applied VAT rates in accordance with prevailing regulations. The company has also credited Input Tax against Output Tax to determine the amount of VAT payable. Regarding VAT reporting, the company utilized the applicable tax administration system; however, issues such as delays in remitting payments and filing periodic VAT returns (SPT Masa PPN) were identified, resulting in the imposition of administrative tax sanctions. Based on the findings, it can be concluded implementation of VAT calculation and reporting at CV. Bintang Andaru Mandiri is generally in compliance with tax regulations. Nevertheless, the company needs to improve precision in tax administration management to ensure that VAT payments and periodic VAT return filings are completed on time and to avoid administrative sanctions.
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