Analysis of Calculations, Deposits and Reporting of Value Added Tax on Logistics Service Companies

Luthfi Widianto Halim () and Nur Hidayah K. Fadhilah ()
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Luthfi Widianto Halim: Universitas Nusa Putra, Department of Accountancy
Nur Hidayah K. Fadhilah: Universitas Nusa Putra, Department of Accountancy

A chapter in Proceedings of the International Conference on Economics, Management, and Accounting (ICEMAC 2022), 2023, pp 100-116 from Springer

Abstract: Abstract The purpose of this study is to determine the calculation, reporting, and application related to value added tax (VAT) in one of the companies engaged in FMCG product delivery services. The processed data is the amount of input VAT and output VAT that will be presented for 2 years, from 2020 to 2021, based on the results of interviews, observations, and documentation. The type of research used is case study research with qualitative and quantitative approaches. The data analysis technique used in the study was comparative descriptive analysis by recording input and output VAT, comparing input and output VAT with VAT Period Tax Returns, comparing records with the VAT Law, and then drawing conclusions from the results of the analysis. The results of this study show that the company is in accordance with its provisions for VAT cases in accordance with Tax Law Number 42 of 2009 from the start of calculation to reporting in its status as a logistics service company.

Keywords: VAT Calculation; Input Tax; Output Tax; Tax Reporting (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-226-2_9

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DOI: 10.2991/978-94-6463-226-2_9

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