Formosa Journal of Applied Sciences (FJAS)
Vol. 2 No. 10 (2023): October 2023

Analysis of the Application of Value Added Tax on Port Services based on Law Number 7 of 2021 at PT Kaltim Kariangau Terminal, East Kalimantan

Monica Omega Torba (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi)
Inggriani Elim (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi)
Anneke Wangkar (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi)

Article Info

Publish Date
02 Nov 2023

Abstract

Value Added Tax (VAT) is a tax levy imposed on sales and purchase transactions of taxable goods or services carried out by Individual Taxpayers and Corporate Taxpayers who have been confirmed as Taxable Entrepreneurs (PKP). This research aims to find out that the implementation of Value Added Tax in companies is in accordance with Law Number 7 of 2021. The research method used in this research is a descriptive method with a qualitative approach and data is obtained through interviews and documentation. The research results show that the implementation of Value Added Tax at PT Kaltim Kariangau Terminal is in accordance with Law Number 7 of 2021. .

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Journal Info
Formosa Journal of Applied Sciences (FJAS)
Website

Abbrev

fjas

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

Description

Formosa Journal of Applied Sciences (FJAS) seeks to propose and disseminate the knowledge by publishing original research findings and novelties, review articles and short communications in the wide spectrum of applied sciences. Scope of the journal includes: Biology, chemistry, physics, ...