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Journal : El-Mal: Jurnal Kajian Ekonomi

Analisis Perhitungan dan Pelaporan PPN untuk Menentukan Pajak Terutang di CV Greens Production Handayani, Hani; Kurniawan, Aceng
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.664

Abstract

CV Greens Production is a company that has been confirmed as a taxable entrepreneur and is required to comply with tax regulations. This study discusses how to calculate and report value added tax at CV Greens Production. The purpose of this study is to find out how to calculate and report value added tax in accordance with applicable laws, as well as to find out the amount of VAT payable. The research method used is qualitative by way of observation, interviews, and documentation by carrying out calculations according to the company and comparing based on the tax law through tax invoice data and reporting in the 2022 period. Based on the results of the research conducted, it can be concluded that CV Greens Production has not implemented related to input VAT crediting, the calculation and reporting are in accordance with Law No. 42 of 2009 and result in VAT payable of IDR 25,708,210. Keywords: VAT, Calculation, Reporting, VAT Payable.
Analisis Perhitungan dan Pelaporan PPN untuk Menentukan Pajak Terutang di CV Greens Production Kurniawan, Aceng; Handayani, Hani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.707

Abstract

CV Greens Production is a company that has been confirmed as a taxable entrepreneur and is required to comply with tax regulations.This study discusses how to calculate and report value added tax at CV Greens Production.The purpose of this study is to find out how to calculate and report value added tax in accordance with applicable laws, as well as to find out the amount of VAT payable.The research method used is qualitative by way of observation, interviews, and documentation by carrying out calculations according to the company and comparing based on the tax law through tax invoice data and reporting in the 2022 period. Based on the results of the research conducted,it can be concluded that CV Greens Production has not implemented related to input VAT crediting, the calculation and reporting are in accordance with Law No. 42 of 2009 and result in VAT payable of IDR 25,708,210. Keywords: VAT, Calculation, Reporting, VAT Payable.
Co-Authors Abdurahman, Imam Adi Cifriadi, Adi Alhamid, Muhammad Rizki Miftha Ali Firdaus Alisya, Tita Amalia, Siska An Nisa Suryani Andriani, Woro Aniek Sri Handayani Arief Ramadhan Ariyani, Hana Asep Setiawan Asron Ferdian Falaah, Asron Ferdian Aulia Akbar Aulia, Neza Auliani, Sephia Nazwa Azani, Nilam Wahdiaz Barkudin, Barkudin Birawan, I Gusti Kade Brahmantia, Bayu Budiana, Ijang Chalid, Mochammad Dadi Rusadi Maspanger Darsono Darsono Dicky Firmansyah Dwista Anggraeni, Dinda Elin Nuraini Fatinah, Hasna Fatmawati, Rosia Fauziah, Hilma Fiza FITRIANI, Irma Nur FITRIANI, RACHMA Henry Prastanto, Henry Herdiani, Ida Heri Budiawan Herlina, Riana Hidayat, Atep Hudzaifah Al Fatih Ikhsan Ikhsan Imaniar, Melsa Sagita Indria Kuncoro, Indria Karenina, Puteri Khairani, Luthfia Khumaira, Novita Anis Kinanthi, Alivia Kurniawan, Aceng Kurniawati, Ade Maemonah, Maemonah Martanti, Nurmala Nurani Maspanger, Dadi Rosadi Megawati - Meika Syahbana Rusli Miftahul Falah Miftahul Falah Mochammad Imron Awalludin Mohammad Irfan Faturrohman, Mohammad Irfan Muhammad Irfan Faturrohman, Muhammad Irfan Neni Sholihat Norma Arisanti Kinasih, Norma Arisanti Nugraha, Budy Nurani, Ai Yasri Nuryadin, Yadin Obie Farobie Oni Sahroni, Oni Pangripta, Genta R. Romli, Yusuf Ramadhan, Adihtya Regina , Gelfira Dewi Rohimah, Hanny Ronny Mugara, Ronny Rusdiana Rusdiana Santi Puspitasari Sari, Laras Mayangda Saryomo, Saryomo Sherly Hanifarianty, Sherly Shirley Savetlana, Shirley Sri Mulyanti Syaputra, Rangga Syfa, Syfa Tien, Rany Tita Puspita Ningrum, Tita Puspita Titin Suhartini, Titin Trisya, Cintia Putri Yastuti, Meylani Indri Yulita, Feni Yuyun Solihatin Zainal Muttaqin Zalianti, Nova