PROSEDUR PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. CYBER NETWORK INDONESIA

Abstract

This research aims to find out whether there are errors in calculating and reporting value-added tax at PT. Cyber Network Indonesia. This research was conducted at PT. Cyber Network Indonesia, with research conducted from June to August 2023. The data sources used in this research were taken from financial reports regarding tax payments in companies in 2022. Data collection techniques were through observation, interviews, and documentation. The data analysis method used is qualitative. From the research results obtained, PT. Cyber Network Indonesia in calculating and reporting Value Added Tax is by Law Number 7 of 2021 concerning Harmonization of Tax Regulations.