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Bayu Sarjono
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Analisis Kesalahan Penyetoran dan Pelaporan Pajak Pertambahan Nilai Pada PT. RA Bayu Sarjono; Siti Indriyani Nur Mahmuda
Jurnal Adijaya Multidisplin Vol 1 No 03 (2023): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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Abstract

This study discusses the cases that occurred at PT. RA, namely the error in depositing and reporting Periodic VAT Notification Letters. In February 2022 PT. RA made a mistake in depositing Value Added Tax in the amount of IDR 14,971,366 which resulted in NTPN not being able to be entered in the e-faktur. Then in March 2022, the calculation of the Value Added Tax payable is IDR 20,470,000. At the time of reporting the March 2022 Periodic VAT Notification Letter, it was discovered that there were input taxes that had not been uploaded on the e-faktur so the tax that should have been payable was IDR 16,262,139. This research method uses the case study method. The results of the study show that VAT deposit errors occur when filling in the tax year column so taxpayers must make book transfers. There was an error in the book entry made when it was discovered that the transfer letter was addressed to another party, namely PT. homework This makes PT. PR must transfer back to PT. RA. For input taxes that have not been uploaded, the input tax is prepopulated in March 2022 which results in an overpayment of IDR 4,207,861 which can be compensated in the following period. Keywords: deposit, e-faktur, Periodic Tax Return, Prepopulated Input Tax, reporting, Value Added Tax,
IMPLIKASI PEMBERLAKUAN TARIF 0% ATAS PKB DAN BBNKB KENDARAAN BERMOTOR LISTRIK BERBASIS BATERAI TERHADAP PENERIMAAN PKB DAN BBNKB PROVINSI JAWA TIMUR Yohanes Roy Bandur; Bayu Sarjono
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3726

Abstract

Introduction: This study aims to analyze the impact of the 0% rate policy on Motor Vehicle Tax (MVT) and Motor Vehicle Title Transfer Fee (MVTTF) for Battery Electric Vehicles (BEVs) in relation to regional tax revenues in East Java Province. The fiscal incentive is expected to accelerate the adoption of environmentally friendly vehicles as part of the national strategy to reduce carbon emissions and achieve the net zero emission target. Methods: The research applies a descriptive qualitative approach with data collection techniques consisting of literature review, documentation, and interviews with relevant stakeholders, particularly the Regional Revenue Agency. Results: The results indicate that although the number of BEVs has increased steadily each year, their contribution to regional revenues from MVT and MVTTF over the last four years remains relatively small. However, the rapid growth of BEVs has the potential to create more significant fiscal impacts in the future, especially from four-wheeled electric vehicles that possess higher market value compared to two-wheelers. These findings underline the necessity of policy evaluation and the development of adequate fiscal compensation strategies to ensure that incentives for electric vehicles can continue without undermining regional fiscal sustainability. Accordingly, the study recommends that local governments formulate policies capable of balancing the promotion of eco-friendly vehicle adoption with stable tax revenues. Keywords: Battery Electric Vehicles (BEVs), Motor Vehicle Tax (MVT), Motor Vehicle Title Transfer Fee (MVTTF), Regional Tax, 0% Rate
Co-Authors Siti Indriyani Nur Mahmuda Yohanes Roy Bandur