Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2022)

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

(Case Study of Value Added Tax on PT. XYZ in 2020–2021)

Authors
Luthfi Widianto Halim1, *, Nur Hidayah K. Fadhilah1
1Department of Accountancy, Universitas Nusa Putra, Sukabumi, Indonesia
*Corresponding author. Email: luthfi.widianto_ak19@nusaputra.ac.id
Corresponding Author
Luthfi Widianto Halim
Available Online 30 August 2023.
DOI
10.2991/978-94-6463-226-2_9How to use a DOI?
Keywords
VAT Calculation; Input Tax; Output Tax; Tax Reporting
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
30 August 2023
ISBN
978-94-6463-226-2
ISSN
2352-5428
DOI
10.2991/978-94-6463-226-2_9How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Luthfi Widianto Halim
AU  - Nur Hidayah K. Fadhilah
PY  - 2023
DA  - 2023/08/30
TI  - Analysis of Calculations, Deposits and Reporting of Value Added Tax on Logistics Service Companies
BT  - Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2022)
PB  - Atlantis Press
SP  - 100
EP  - 116
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-226-2_9
DO  - 10.2991/978-94-6463-226-2_9
ID  - Halim2023
ER  -