Analisis Perhitungan Dan Pelaporan Pajak Pertambahan Nilai Jasa Angkut LPG 3kg Periode 2021-2023

Abstract

This study aims to determine the calculation and reporting of Value Added Tax for Freight Services applied at PT. Ersa Putri mulyadi, with a quantitative approach. The data processed is VAT data for Transportation Service Outputs presented for approximately the last three years and the results of interviews regarding the procedure for reporting value added tax for 3Kg LPG Transport Services. The analytical method used is a descriptive analysis method, which is a method taken by collecting existing data in the company, Calculation of the VAT Period and Reporting of the VAT Period using VAT data from January 2021 to April 2023. This research was conducted by recording the Value Added Tax Output of LPG Transportation Services 3Kg, Comparing the recording with the VAT Law then drawing conclusions from the results of the analysis. The results obtained are that the Calculation and Reporting of Value Added Tax at PT. Ersa Putri Mulyadi is in accordance with the amendment to Minister of Finance Regulation No. 62/2022 with a rate of 11%. The implications of the results of this study are expected to become input and evaluation for PT. Ersa Putri Mulyadi regarding the importance of analyzing calculations, reporting VAT on time, and can be the basis for decision making. In accordance with the Certainty Principle where all tax collections must be based on the law, so those who violate can be subject to legal sanctions.