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All Journal Journal of Governance, Taxation, and Auditing
Novi Swandari BUDIARSO
University of Sam Ratulangi, Indonesia
Economics, Econometrics & Finance

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E-Receipt Based Value Added Tax Accounting Treatment at CV Mega Lestari Manado Olivia Gracia WALAKANDOU; Jullie Jeanette SONDAKH; Novi Swandari BUDIARSO
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.518

Abstract

The purpose of this study was to determine how the accounting treatment of value added tax based on e-invoice. This study uses a qualitative method with a descriptive approach and the focus in this research is the application of VAT, calculation of VAT, recording of Output and Input VAT, reporting of VAT tax invoices, and the implementation of the e-invoicing system at CV Mega Lestari. The results of this study are CV Mega Lestari has calculated and recorded VAT in accordance with the applicable Taxation Law but in terms of VAT reporting it is not appropriate because the tax reporting is still not timely, and for VAT reporting using the e-invoice application is more efficient. and make the job easier. From the results of data analysis and discussion, it will be concluded that the accounting treatment of CV Mega Lestari's value added tax has carried out its rights and obligations in accordance with the Value Added Tax Law no. 42 of 2009 in terms of calculation and recording. In terms of reporting, the company should increase knowledge about tax regulations, especially regarding the making of tax invoices to avoid delays in reporting so that the company is not subject to sanctions. And related to the use of e-invoicing applications, it must be further improved to minimize the occurrence of errors.
Evaluation of Final Income Tax on Construction Services Based on Government Regulation Number 9 of 2022 at CV. CIDA Angela Lydia Stacia MAWERU; Novi Swandari BUDIARSO; I Gede SUWETJA
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.569

Abstract

Government Regulation Number 9 of 2022 is the second amendment to Government Regulation Number 51 of 2008 concerning Income Tax on Income from Construction Services Business. This change is a policy issued by the Government to assist the Construction Services sector in dealing with the impact of the covid-19 pandemic so that this business process can be maintained. In this new regulation there are changes to the final income tax rate, classification and scope of construction services. This study aims to evaluate the application of the final income tax on construction services based on Government Regulation Number 9 of 2022 on CV. CIDA in this case the imposition of final income tax rate, calculation, withholding, deposit and reporting of final income tax on Construction Services. The research method used is descriptive qualitative method. The results of the study show that the final income tax rate imposed on CV. CIDA according to business qualifications and applicable regulations, namely 1.75%. For calculation, withholding and final income tax deposit CV. CIDA complies with existing regulations. However, the final income tax reporting is not in accordance with the existing tax regulations.
Co-Authors Angela Lydia Stacia MAWERU I Gede SUWETJA Jullie Jeanette SONDAKH Olivia Gracia WALAKANDOU