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All Journal Jurnal Riset Akuntansi dan Bisnis NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Gici Jurnal Keuangan dan Bisnis Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Journal of Management, Economic and Accounting
Junawan Junawan
UNIVERSITAS PEMBANGUNAN PANCA BUDI
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALYSIS OF VALUE ADDED TAX CALCULATION AT PT. ROGANDA GRACIA ARTHA Rifki Nandar Febriyan; Junawan; Nancy Mayriski Siregar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.1105

Abstract

This study aims to analyze the calculation and reporting of Value Added Tax (VAT) at PT. Roganda Gracia Artha, a service and trading company in Medan City that has been confirmed as a Taxable Entrepreneur (PKP). VAT is an indirect tax that has a large contribution to state revenue, so its management must be carried out appropriately in accordance with statutory provisions, especially Law No. 42 of 2009. The research method used is a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation of the company's finance and taxation departments. This study was conducted to determine the extent of the company's accuracy and compliance in calculating, collecting, depositing, and reporting VAT during the 2024 tax year. The results of the study indicate that PT. Roganda Gracia Artha experiences problems in reporting and recording VAT, such as overpayments almost every month, inconsistencies in reporting times with the actual tax period, and a lack of staff understanding of the tax invoice mechanism and e-SPT reporting. This has implications for potential losses and administrative sanctions from the tax authorities. Therefore, it is necessary to improve the internal control system, human resource training, and more optimal use of information technology to ensure that the implementation of tax obligations is more effective and in accordance with applicable regulations.
Co-Authors , Rahima Br Purba , Yunita Sari Rioni Bambang Suwarno Dito Aditia Darma Nasution Harto, Triono Hutahaean, Sondang Lastiur Jessica Octavia Abigael Sibarani Lidia Arlini Nasution Nancy Mayriski Siregar Noni Tambuwun Noviani Rifki Nandar Febriyan Roro Rian Agustin Sara Melati Octania Br Lumbanraja Shikin Aulia Azzahra Sumardi Adiman Syahrial Hasanuddin Pohan Tengku Eka Susilawaty Yohana Michelle Kaban