Analisis Penerapan Pajak Pertambahan Nilai dan Perlakuan Akuntansi pada PT. Sinar Terang Mandiri

Abstract

Abstract

Taxes play an important role for Indonesia as a source of state revenue. One of the taxes in Indonesia is VAT. PT. Sinar Terang Mandiri is a Taxable Entrepreneur (PKP) where every sales transaction/or delivery of taxable services (JKP) is subject to Value Added Tax (PPN). In recording, calculating, depositing and reporting Value Added Tax is closely related to accounting treatment, where mistakes or errors are often found in companies, it is not even impossible that companies have not followed the applicable VAT Law, considering that the VAT Law has undergone several amendments. The purpose of this study is to find out whether the tax accounting treatment of applying Value Added Tax is in accordance with Law No. 7 of 2021 and recording according to PSAK. The object of this research is PT. Independent Bright Light. This research was conducted using a descriptive comparative qualitative approach where researchers would compare and describe existing problems using primary data and secondary data, the authors conducted observations, interviews, and studied documentation at the company. The results of this study indicate that in the tax accounting treatment the application of value added tax PT. Sinar Terang Mandiri complies with Law No. 7 of 2021 for calculating, depositing and reporting VAT while recording Value Added Tax is in accordance with PSAK, where every purchase and sale transaction will be recorded, then calculated to find out the amount of VAT payable and presented in the balance sheet at the end of the period. Based on the results of the analysis and conclusions described above, the authors submit the following suggestions: be more careful in calculating, depositing, reporting VAT and please focus more on recording, always take part in tax training.

Keywords : Value Added Tax, Accounting Treatment, VAT Accounting