Neo Journal of economy and social humanities
Vol 2 No 3 (2023): Neo Journal of Economy and Social Humanities, September 2023

Calculation, Deposit, Reporting and Recording of VAT Accounting With E-Invoice On PT. Cipta Medika Indonesia

Enggun Gunawan (Politeknik LP3I Jakarta)
Regita Adhia Pramesti (Politeknik LP3I Jakarta)



Article Info

Publish Date
21 Aug 2023

Abstract

VAT is a single tax that will be imposed on all transactions, both sales and purchases of goods and services that take place in Indonesia at a single rate as of April 2022, which is 11%. VAT is charged to individual taxpayers or business entities that obtain the status of a Taxable Entrepreneur (PKP). VAT and PPnBm have the same legal basis, namely Law Number 42 of 2009, which has been replaced or revoked by Law Number 7 of 2021 concerning Harmonization of Taxes. The purpose of this study is to find out how to calculate, deposit, report and record VAT with e-Faktur at PT Cipta Medika Indonesia. The data collection technique used is by using observation and interview methods. The data taken is real based on what is in the company. The results of this study indicate that calculating, depositing, reporting and accounting records VATĀ  through the e-FakturĀ  applications are very helpful and facilitate the process from accounting records to reporting at PT Cipta Medika Indonesia.

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Journal Info

Abbrev

Nejesh

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

journal principles aimed at publishing scientific works resulting from research, development and literature studies in the field of economics and social humanities, and Scope this journal: Macro and micro economics Accounting, Banking, Taxation, Human Resource Management, Administration Marketing, ...