Analisis Penerapan Akuntansi Pajak Pertambahan Nilai pada PT Putra Gemilang Terate

Abstract

Value Added Tax (VAT) is one of the key instruments in Indonesia's taxation system. Changes in VAT regulations under the Harmonization of Tax Regulations Law (UU HPP), the implementation of the Other Tax Base (Nilai Lain) mechanism, and the introduction of the Coretax Administration System have created new challenges in corporate tax administration, particularly for companies providing outsourcing labor supply services. This study aims to analyze the application of VAT accounting at PT Putra Gemilang Terate, particularly in terms of VAT calculation, recording, and reporting for outsourcing labor supply services, as well as the company's compliance with prevailing tax regulations. This research employed a descriptive qualitative method. Data were collected through interviews, observation, and documentation involving relevant staff at the company. The results show that the company still faces difficulties in determining the tax base (Dasar Pengenaan Pajak) for management fees, as input values are sometimes not multiplied by the required 11/12 factor. In addition, disruptions in the Coretax system have affected tax invoice creation and the reporting of the VAT periodic return (SPT Masa PPN). Nevertheless, the company has made efforts to correct these issues by revising tax invoices and adjusting its tax administration procedures. The study concludes that the implementation of VAT accounting at PT Putra Gemilang Terate is not yet fully optimal and still requires improved regulatory understanding and further adaptation to the digital tax administration system.