MEKANISME PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. HANEDA SUKSES MANDIRI

Yohanes Candra Surya, Lusy Lusy

Abstract


Tax regulations in Indonesia have changed, especially in the Value Added Tax rate, which was initially 10% to 11% in 2022, to be precise in April. This study aims to determine the reporting of Value Added Tax PT. Haneda Sukses Mandiri whether it is in accordance with the applicable Tax Law. The method used in this research is descriptive qualitative using quantitative data. The object in this research is PT. Haneda Sukses Mandiri engaged in the trading sector. The result of the research is reporting Value Added Tax at PT. Haneda Sukses Mandiri shows that it complies with the applicable tax law. As for reporting an improvement due to employee error. Based on the results of the research conducted, it can be concluded that in reporting Value Added Tax in accordance with the Tax Law and there are still improvements that have occurred.

Keywords


Value Added Tax, Act, VAT Rates

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DOI: http://dx.doi.org/10.29040/jap.v24i1.8945

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Jurnal Akuntansi dan Pajak, ISSN 1412-629X l E-ISSN 2579-3055

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