ANALYSIS OF THE MECHANISM OF COLLECTION, DEPOSIT AND REPORTING OF VALUE ADDED TAX (VAT) AT XYZ COMPANY

Annisa Dwi Oktaviani, Ahmad Nur Aziz

Abstract


Value Added Tax is a tax imposed on every sale and purchase of goods or services that occurs to individual taxpayers or have the status of Taxable Entrepreneurs. This study to understand how the mechanism is implemented in the procedures for collecting and reporting VAT at PT XYZ. This study was conducted using primary and secondary data from PT XYZ. located in Madiun through observation, interviews and documentation. In this type of research using a qualitative descriptive research method with a case study approach. The results that experienced an underpayment of VAT when reporting its VAT due to output tax than input tax and experienced an overpayment,

Keywords: Compliance, Collection, Payment, VAT Reporting


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References


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