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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan MANAJERIAL Jurnal Riset Akuntansi dan Keuangan JURNAL ILMIAH PETERNAKAN TERPADU Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Riset dan Inovasi Peternakan (Journal of Research and Innovation of Animals) International Journal of Business, Economics, and Social Development Jurnal Ekonomi Jurnal Ilmu Manajemen dan Pendidikan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Komputer Bisnis Jurnal Teknologi Informasi Jurtik STMIK Bandung Community Service Seminar and Community Engagement (COSECANT) Jurnal Kedokteran Hewan Jurnal Perpajakan dan Keuangan Publik Jurnal Digitalisasi Akuntansi Jurnal Digitalisasi Administrasi Bisnis Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Journal of Accounting Inaba Jurnal Pengabdian Fakultas Pertanian Universitas Lampung
Muhtarudin Muhtarudin
Institut Digital Ekonomi LPKIA
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Journal : Journal of Accounting Inaba

 1 
Analysis of Value Added Tax Payment and Reporting Calculation for Self-Building Activities Muhtar, Muhtarudin; Nanda, Ananda Melysa Fajriyah
Journal of Accounting Inaba Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i01.298

Abstract

VAT on SBA is one of the roots of government revenue. In PMK No. 61/PMK.03/2022 that the action of constructing the latest building or expansion of the previous building, and not currently carrying out business/work activities is carried out for individuals/entities, the results are used by themselves or by other parties. The purpose of this observation is to find out how to calculate, deposit, and report VAT SBA with a descriptive method. The results showed that the research process on PPN SBA was carried out in 3 (three) terms. The calculation of the tax payable for SBA VAT is in line with the provisions of the tax law, namely the VAT rate of 11% multiplied by the DPP. The DPP is 20% of all costs paid during construction and does not include land prices. However, there is a difference in the calculation in determining the DPP caused by the difference in the price of building materials and building area. Deposits are made via the Perception Bank using Billing that has been created through the e-billing by requiring SSE. Deposited on January 28, so it is subject to administrative sanctions in the form of interest. Reporting is automatic at the time of deposit by obtaining proof of deposit in the form of NTPN
Co-Authors ., Humaidi Abhirama, Farid Afif, Dwi Agustina Afrianti, Zulvina Akbar, Khoirul Alamanda, Raddien Laduni Alfriani, Try Hardianti Alya, Anggit Anggraeni, Imas Antika, Nanda Nunik Apriani, Annisa Apriliana, Anisa Dwi Arif Qisthon Asyrafy Yacobi, Muhammad Abrar Atys, Ahmad Zarladi Cindy Amelia, Cindy Destiana, Gita Dian Septinova Doni Ramadhan, Doni Erikson Situmorang Erwanto Eti Suprihatin Fadilla, Nessa Rahma FAIZ, HARUN Farida Fathul Fitria Tsani Farda Fitriyana, Wina Nur Fratiwi, Nuzulira Janeusse Hamidah Hamidah Hamidah Hamidah Hayati, Metta Purnama Ibansari, Judhit Imelda, Meilita Irawan, Bayu Hadi Setya Irsan Herlandi Putra Junaedi Abdillah, Junaedi Kamal, Roihan Najah Kusuma Adhianto Lestari, Tracy Bintang Lidyana, Ayu Liman Liman, Liman Listianto, Yudhi Madi Hartono Maisa Azizah Asmara Maria Maria Mariska, Refi Maryani, Neni Maulana, Diki Muhammad Mirandy Pratama Sirat Nanda, Ananda Melysa Fajriyah Nasbey, Hady Nikmah, Namariq Nurul Ningrum, Tiara Arnenda Diah Novita Lestari, Novita Nugraha, Rikky Wisnu Nugroho, Muhammad Dika Nurhayati Pertiwi Pereira, Martha Pragastya, Ambrosius Nugraha Dimas Purnama Edy Santosa Putri, Syafna Mayshanda Putri, Syifa Putrianingsih, Wayan Eka Rahma Fadilla, Nessa Rani Ahsani Alfi Ratna Ermawati Reyhan Ilham Wijaya Rija, Mustakim Rizky Amelia, Aniza Rudiana Rudiana, Rudiana Rudy Sutrisna S Siswanto Sahda, Talitha Naflah Sanjaya, Purba Saputri, Haryanti Ana Sari, Dewi Nofita Sentosa, Hilda Riyani Septia, Dela Sopia, Siti SRI KURNIASIH Sri Suharyati Sulastri Sulastri Suprihatin, Eti Sutami, Rifqi Anwar Syah Khosi, Aghil Syahrio Tantalo Syamsul Arifin Syauqi, Muhammad Tuti Herawati Ulhaq, Afifah Nida Upik Rahma Fitri, Upik Rahma Utama, Itim Putri Veronica Wanniatie Vina Serevina Wajib Ginting Winanti, Ninda Rizkia Yudiyanto, Febri