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All Journal Pedagogi: Jurnal Ilmu Pendidikan JURNAL MANAJEMEN DAN PELAYANAN FARMASI (Journal of Management and Pharmacy Practice) Parole (Jurnal Pendidikan Bahasa dan Sastra Indonesia) Jurnal Karinov Jurnal Math-UMB.EDU Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri JURNAL JAMU KUSUMA Duta Pharma Journal Jurnal Pendidikan Islam Al-Affan JURNAL MULTIDISIPLIN ILMU AKADEMIK Indonesian Journal of Acupuncture Jurnal Ekonomi, Akuntansi dan Perpajakan Joong-Ki Ambacang: Jurnal Inovasi Pengabdian Masyarakat
Nur Atikah
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Journal : Jurnal Ekonomi, Akuntansi dan Perpajakan

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Pajak Pertambahan Nilai Putri Charunnisa Pane; Nur Atikah; Abidzar Fikri Simamora
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1249

Abstract

Value Added Tax (VAT) is one of the key sources of state revenue within Indonesia’s taxation system. VAT is imposed on the consumption of goods and services domestically and is categorized as an indirect tax, meaning it is ultimately borne by the end consumer but collected and reported by taxable entrepreneurs. This study aims to provide a comprehensive understanding of the VAT mechanism, including its collection, reporting, and the challenges encountered in its implementation in Indonesia. The research method employed is a literature review using a descriptive-qualitative approach that analyzes laws, official documents, and academic literature. The findings indicate that although VAT significantly contributes to the State Budget (APBN), its application still faces several issues such as low taxpayer compliance, administrative complexity, and inequality in tax burden distribution. Therefore, tax policy reform and administrative improvements are needed to enhance the effectiveness and efficiency of VAT collection in Indonesia.
Co-Authors Abidzar Fikri Simamora Ajeng Dian Pertiwi akriani, wiwit Alfa Mitri Suhara Ali Topan Lubis Anik Maghfiroh Budiarti, Ika Niswatin Evi Fatmi Utami Firliana Miftahul Jannah Fitri Ani Lubis Hardani, H Ifa Nurhayati Indri Kusuma Dewi Joni Iskandar Khoirunisa M. Eko Cahyanto Maharani Irfina Putri Margareta Andriani Muhammad Anugerah Alam Waris Muhammad Aris Nasution Muhammad Rahim Harahap Mutiara Jofie Nabila Nur Azizah Lubis Nurul Mutiah Nutrisia Aquariushinta Sayuti Oemeria Shitta Subadra Pramita Yuli Pratiwi Putri Charunnisa Pane Rahmat Hidayat Riski Adi Risnafatih, Risnafatih Rizal Bakri Shitta Subadra, Oemeria Siti Aisyah Sopi Ade Fariza Sri Idawati Syamsul Arifin Tias Pornawasari Wida Nengsih Yeni Resisca Yuliansyah Yuliansyah Yunita Sari Nasution