Application of Value Added Tax Calculation Based on the Regulation of the Minister of Finance Number 75/PMK.03/2010 Against Package Delivery Service Companies

Abstract

The purpose of this study is to find out and describe how to apply the calculation of VAT and its reporting (based on e-Faktur) which is the latest administrative system. To obtain this goal, the researcher used a descriptive research type with a qualitative approach. Data obtained through observation, interviews, and direct documentation at the research site. The focus of this research is the application of VAT, recording VAT Output and VAT Input, calculating the VAT period and reporting the VAT period using VAT data from January 2021 to December 2021. The results of the study conclude that package delivery service companies apply VAT in accordance with VAT Law No. . 11 of 2020, but in using the e-Faktur administration system to issue tax invoices and also the calculation of the VAT period, it still has to be improved again, because this system is based online, it will be difficult to revise errors, improving the quality of employees should also be carried out by package delivery service companies so that avoid mistakes that cause sanctions for those mistakes