ACCOUNTING INFORMATION SYSTEM FOR VALUE ADDED TAX OF PT XYZ EMPLOYEE COOPERATIVES

Fadhila Widya Wardani, Anggita Langgeng Wijaya, Sendy Dwi Haryanto

Abstract


This research aims to understand the Value Added Tax (VAT) Accounting Information System and tax compliance at the Employee Cooperative of PT. XYZ during the period 2022-2024. As a Taxable Entrepreneur (PKP) with various service and goods business units, the Cooperative has implemented VAT recording in accordance with the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and generally submits and reports VAT on time. However, recurring data input errors have been found, leading to corrections in the Value Added Tax Period Notification Letter (SPT) for the years 2022 and 2023. Additionally, there are issues with the archiving of VAT documents that result in the loss of evidence. This study proposes improvements to the collection mechanism through a more structured flowchart to enhance data accuracy and archiving efficiency. Using a Descriptive Qualitative method, the research findings indicate that VAT Accounting at the Employee Cooperative of PT. XYZ is in accordance with PSAK, laws, and general compliance with submission and reporting is good, but there is a need for increased diligence in recording to minimize errors and corrections in the future.

Keywords: Accounting, Value Added Tax, Employee Cooperative.


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References


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