MEKANISME PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA RSUD KOTA MADIUN

Abstract

This study is entitled "The Mechanism of Reporting Value Added Tax (PPN) at the Madiun City Hospital in 2021". The method used in this study is a quantitative descriptive method obtained from financial reports obtained from the Finance Treasurer at the Madiun City Hospital. with primary data obtained from the 2021 SPT report at the Madiun City Hospital. The results of this study indicate that the calculation, recording, and reporting of RSUD Kota Madiun has a time difference between the Tax Invoice and the Proof of Payment.

Keywords: value added tax(VAT