ANALYSIS OF THE APPLICATION OF VALUE ADDED TAX CALCULATION AND ITS REPORTING (A STUDY ON PT BANGUN MEDIKA SEJAHTERA)

Authors

  • Princes Tesalonika Syallom Raintung Universitas Sam Ratulangi
  • Sonny Pangerapan Universitas Sam Ratulangi
  • Steven J Tangkuman Universitas Sam Ratulangi

DOI:

https://doi.org/10.35794/ja.v14i02.62922

Abstract

This study aims to analyze the implementation of Value-Added Tax (VAT) calculations and reporting at PT Bangun Medika Sejahtera. The research method used is a descriptive method with a qualitative approach. Data was collected through interviews, document studies, and direct observation of the company's taxation process. The results show that PT Bangun Medika Sejahtera has implemented VAT calculations following applicable tax regulations. However, there are still some challenges in its reporting, such as delays and administrative errors. Therefore, the company needs to improve its tax management system more effectively to avoid potential penalties and fines from tax authorities.

Keywords: Value-Added Tax, Tax Reporting, Corporate Taxation.

 

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Published

2025-07-24

Issue

Vol. 14 No. 02 (2025): Accountability

Section

Articles

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Copyright (c) 2025 Princes Tesalonika Syallom Raintung, Sonny Pangerapan, Steven J Tangkuman

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