Analisis Penerapan, Perhitungan Pengkreditan Pajak Masukan dan Pajak Keluaran Terhadap Pelaporan Pajak Pertambahan Nilai (PPN) pada Perusahaan Jasa Kosntruksi PT. Nur Rizky Abadi 2018-2021

Abstract

This study discusses the application analysis, calculation of crediting input tax and output tax on value added tax (VAT) reporting at the construction service company PT. Nur rizky Abadi 2018-2020. With the aim of knowing and analyzing the application, calculation of crediting input tax and output tax on value added tax (VAT) reporting. This study uses a qualitative approach using a questionnaire. The results of this study are the application of value added tax that has been implemented by PT. Nur Rizky Abadi has complied with the applicable tax laws and regulations, law number No. 16 of 2009 concerning general provisions and procedures for taxation and law number No. 42 of 2009 concerning value added tax on goods and services and sales tax on luxury goods. PT. Nur Rizky Abadi, as an entrepreneur who issues standard tax invoices by printing multiple serial numbers and codes, has complied with the tax provisions that apply in Indonesia, such as in making tax invoices. Tax invoices for 2018, 2019, 2020 and 2021 have fulfilled payments without any payments being in arrears or owed. Input tax that has been paid by PT. Nur Rizky Abadi arising from the purchase of taxable goods. Purchase of these goods, that is goods to be used in the construction service work process, for each purchase transaction, the company as a taxable entrepreneur must receive the original sheet of a standard tax invoice from the company that delivers the taxable goods or taxable services. Tax invoices made by companies that deliver taxable goods or taxable services must comply with applicable tax regulations, so that the tax amount recorded therein can be credited with the output tax.

This study discusses the application analysis, calculation of crediting input tax and output tax on value added tax (VAT) reporting at the construction service company PT. Nur rizky Abadi 2018-2020. With the aim of knowing and analyzing the application, calculation of crediting input tax and output tax on value added tax (VAT) reporting. This study uses a qualitative approach using a questionnaire. The results of this study are the application of value added tax that has been implemented by PT. Nur Rizky Abadi has complied with the applicable tax laws and regulations, law number No. 16 of 2009 concerning general provisions and procedures for taxation and law number No. 42 of 2009 concerning value added tax on goods and services and sales tax on luxury goods. PT. Nur Rizky Abadi, as an entrepreneur who issues standard tax invoices by printing multiple serial numbers and codes, has complied with the tax provisions that apply in Indonesia, such as in making tax invoices. Tax invoices for 2018, 2019, 2020 and 2021 have fulfilled payments without any payments being in arrears or owed. Input tax that has been paid by PT. Nur Rizky Abadi arising from the purchase of taxable goods. Purchase of these goods, that is goods to be used in the construction service work process, for each purchase transaction, the company as a taxable entrepreneur must receive the original sheet of a standard tax invoice from the company that delivers the taxable goods or taxable services. Tax invoices made by companies that deliver taxable goods or taxable services must comply with applicable tax regulations, so that the tax amount recorded therein can be credited with the output tax.