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SUKADANA, IDA BAGUS NYOMAN
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPN PADA PT XX TAHUN 2021 Romadhon, Desi Dwiyanti; Sukadana, Ida Bagus Nyoman
E-Jurnal Akuntansi TSM Vol. 3 No. 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2171

Abstract

This research aims to analyze the implementation calculation, depositing, reporting, and recording of VAT on XX company in 2021 It also explores the suitability with Regulations Number 42 Year 2009, Finance Minister Regulation Number 242/PMK.03/2014, Finance Minister Regulation Number 63/PMK.03/2021 and principle of general tax accounting. This analysis is carried out using qualitative descriptive methods, which collect and analyze the situation of the subject or object in an institutional form, based on the evidence and facts of the object of study. Data used includes periodic VAT returns for 2021, electronic receipts for 2021, input and output tax invoices for 2021, and recording journals for 2021. The results of this research showed that XX Company calculated, deposited, reported, and recorded VAT in accordance with Finance Minister Regulation Number 242/PMK.03/2014, Finance Minister Regulation Number 63/PMK.03/2021 and principle of generally tax accounting.
ANALISIS PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPN PADA PT.X TAHUN 2022 Angeline, Angeline; Sukadana, Ida Bagus Nyoman
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i4.2405

Abstract

The purpose of this research was to analyse the appropriateness of the procedures for calculating, depositing, reporting and recording of Value Added Tax carried out by PT.X with Law No. 42 of 2009 in conjunction with Law No. 7 of 2021 (HPP ) and knowing if the jurnal record has been carried out according to accounting standard. The research method used in this research is the descriptive analysis method. In this research, the supporting documents used were obtained directly from PT.X in the form of secondary data consisting of Output Tax Invoice, Input Tax Invoice, Periodical VAT Return Report, Tax Payment Slip and E-Receipt of Tax Reporting, as well as primary data in the form of interviews. The results of this research prove that the procedures for calculating, depositing, reporting and recording Value Added Tax carried by PT.X are in accordance with Law No. 42 of 2009 in conjunction with Law No. 7 of 2021 (HPP) and applicable accounting principles.
TATA CARA PERHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN PPN PADA PT XYZ Bodhi, Ananda; Sukadana, Ida Bagus Nyoman
E-Jurnal Akuntansi TSM Vol. 4 No. 1 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i1.2407

Abstract

This research was conducted with the aim of analyzing the practice of calculating, depositing, reporting and recording value added tax at PT XYZ in 2022 with the provisions of the VAT Law no. 42 of 2009, PMK no. 242/PMK.03/2014, PMK Number 18/PMK.03/2021, Law no. 7 of 2021, and generally applicable tax accounting principles. The form of this research is qualitative descriptive analysis research. Data obtained from internship activities for the purposes of preparing this research include Tax Invoices, Periodic VAT Notification Letters with attachments, Proof of VAT Deposits, Proof of VAT Reporting, and Recording Journals obtained directly from PT XYZ. The results of this research explain that PT XYZ as a whole carries out procedures for calculating, depositing, reporting and recording VAT in accordance with VAT Law no. 42 of 2009, PMK no. 242/PMK.03/2014, PMK Number 18/PMK.03/2021, Regulation of the Director General of Taxes Number PER-02/PJ/2019, Law no. 7 of 2021, and generally applicable tax accounting principles.
Co-Authors Angeline angeline Bodhi, Ananda Romadhon, Desi Dwiyanti