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All Journal Formosa Journal of Applied Sciences (FJAS)
Madao, Henny Pandin
Unknown Affiliation
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

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Calculation, Deposit, and Reporting of Value Added Tax (VAT) Based on E-Invoice at CV Karunia Sejati Madao, Henny Pandin; Walandouw, Stanley Kho; Tangkuman, Steven Josia
Formosa Journal of Applied Sciences Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i11.11934

Abstract

Tax is the largest source of income for the state which is used to advance the country's economy. Every country must have income from taxes. In the 2024 Indonesian State Budget, the target for tax revenue in Indonesia is IDR 2,307.8 trillion from state revenue or IDR 2,781.3 trillion, which is around 80% of state revenue. This study aims to calculate, deposit, and report VAT based on E-Invoice at CV Karunia Sejati. This study uses qualitative research with a descriptive method with a qualitative approach. The study shows that the results of the calculation of Value Added Tax (VAT) belonging to CV Karunia Sejati based on Law No. 7 of 2021 only occur when issuing output tax invoices, while the Company does not receive input tax invoices; The deposit and reporting process in 2023 was delayed which resulted in the Company paying administrative sanctions in accordance with the provisions of the law
Co-Authors Stanley Kho Walandouw Tangkuman, Steven Josia