Implementasi Perhitungan, Penyetoran, dan Pelaporan PPN dengan menggunakan e-Faktur pada PT. SINMA LINE di Surabaya

Sudiyanto, Amelia Andrianti (2020) Implementasi Perhitungan, Penyetoran, dan Pelaporan PPN dengan menggunakan e-Faktur pada PT. SINMA LINE di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Surabaya Fakultas Ekonomi.

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Abstract

This study aims to explain the application of the calculation, deposit, and reporting of VAT using the E-Invoice at PT.SINMA LINE in the 2019 period. Data analysis method used in this research is data collection from PT. SINMA LINE related to purchase and sales data, entering invoices, taxes, and money transfers, payments, and money, analyzing, companies, etc., as well as giving questionnaires to the accounting, financial, and operational managers as supporting material for data with techniques Interview. The results found that the results of the overall calculation in 2019 can be seen that there was underpayment of Rp 4.850.038.150. Where there is overpayment during the February tax period (Rp.5,689,845) which is compensated during the April tax period, overpayments in the May tax period (Rp.66,665,440) which are compensated during the July tax period, overpayment in the July tax period (Rp.31,629,785) which was compensated during the August tax period, overpayment in the July tax period (Rp.10,960,574) which was compensated during the November tax period and overpaid during the August tax period (Rp. 15,076,600) which was compensated during the September tax period. In May there was a mismatch of the deposit date, in which the company deposited until July 1, 2019 so that the company was subject to a late payment penalty of 2% of the Underpayment VAT during May 2019 is Rp. 100,840,359 with a nominal payment of Rp. 2,016,807.18 and was subject to a late reporting fine of IDR 500,000.00. Administrative sanctions in the form of fines usually can only be paid after the taxpayer receives the STP. Based on the results and discussion of research at PT. SINMA LINE, the researchers concluded that the application of the e-Invoice application in VAT reporting at PT. SINMA LINE is in accordance with PP No.1 of 2012, there is overpayment due to the cancellation of the tax invoice or the replacement of the tax invoice to the following month. Late payment is caused by late depositing from the portion of the Account Payable that is not good enough in managing the company’s finances so that at the time of payment of outstanding debt does not have sufficient balance. PT. SINMA LINE must ensure that all transactions, both sales and purchases that involve a tax invoice are completed according to the tax period, so there is no need to make revisions or cancellations that result in a shift in the nominal VAT for the month.

Item Type:

Thesis (Undergraduate)

Contributors: