Application of Value Added Tax Accounting in Construction Companies (Case Study at Pt. Wira Beton Mix)

Authors

  • Aisyah Rahma Universitas Islam Negeri Sultan Syarif Kasim Riau
  • Nanda Suryadi Universitas Islam Negeri Sultan Syarif Kasim Riau

Keywords:

Value Added Tax, Input Tax, Output Tax

Abstract

This study aims to examine whether the Application of Value Added Tax Accounting at PT. Wira Beton Mix is in accordance with the Tax Law. The type of research used in this research is a case study with qualitative methods. The data processed is a recap of input tax and output tax of PT. Wira Beton Mix in 2022. While the data analysis technique used in this study is to collect the necessary data from the company and then describe it as a whole. The results of this study show PT. Wira Beton Mix in collecting VAT rates is in accordance with HPP Law No. 7 of 2021, but in terms of tax return reporting time, the VAT period is not in accordance with HPP Law N0. 7 Year 2021.

Author Biographies

Aisyah Rahma, Universitas Islam Negeri Sultan Syarif Kasim Riau

 

 

Nanda Suryadi, Universitas Islam Negeri Sultan Syarif Kasim Riau

 

   

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Published

2023-12-21

How to Cite

Rahma, A., & Suryadi, N. (2023). Application of Value Added Tax Accounting in Construction Companies (Case Study at Pt. Wira Beton Mix). Proceeding International Conference on Economic and Social Sciences, 1, 27–42. Retrieved from https://icess.uin-suska.ac.id/index.php/1/article/view/2

Issue

Vol. 1 (2023): ICESS

Section

Articles