Analysis of the Treatment of Value Added Tax (Vat) at PT KRB

Pusparini, Ni Putu Asih Prianka and Sumiari, Kadek Nita and Putri, Wayan Tari Indra (2022) Analysis of the Treatment of Value Added Tax (Vat) at PT KRB. Repositori Politeknik Negeri Bali.

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Abstract

This study aims to determine how the application of Value Added Tax (PPN) at PT KRB and whether the application is in accordance with Law No. 28 of 2007. This research is a qualitative research with a descriptive analysis approach. This re-search was conducted at PT KRB which is located in Denpasar, Bali. The data in this study were collected by means of in-terviews, and documentation which was then analyzed by qualitative descriptive analysis. The results of this study indicate that the application of VAT on PT KRB from recognition is in accordance with applicable regulations. The calculation is not appropriate because there is a gap where not all input taxes should be credited which requires a re-calculation and results in underpayment of VAT on the company and has the impact of being subject to administrative sanctions in the form of interest sanctions. The results of this study are expected to increase taxpayer compliance in regulations or the application of taxation to companies so as to minimize the tax payable.

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