Pemenuhan Kewajiban Pajak Pertambahan Nilai pada PT Z oleh KKP Raffin A Rahman

Abstract

Compliance with Value-Added Tax obligations is a requirement that must be fulfilled by Taxable Entities for the supply of Taxable Goods and/or Taxable Services. The fundamental legal basis for VAT implementation in Indonesia refers to Law Number 8 of 1983, which has been amended several times, most recently by Law Number 7 of 2021 concerning the Harmonization of Tax Regulations, alongside technical regulations such as Minister of Finance Regulation Number 11 of 2025. PT Z, as a retail company dealing in machinery and related equipment, has been designated as a PKP and is therefore required to collect, remit, and report VAT in accordance with these tax regulations. The theoretical review covers the types of taxes, Value-Added Tax, the subjects and objects of VAT, VAT rates based on the Other Value DPP mechanism, and the use of the Coretax system in fulfilling tax obligations in accordance with applicable tax regulations. In its implementation, PT Z was assisted by KKP Raffin A. Rahman through the process of issuing invoices, preparing output tax invoices, crediting input tax, remitting payments, and reporting the VAT Periodic Tax Return via the Coretax system. This study employed a qualitative descriptive method through observation, interviews, and documentation during the fieldwork. In the VAT calculation mechanism, a PKP must first determine the Output Tax, which is the tax collected from buyers upon the delivery of taxable goods, and the Input Tax, which is the tax paid by the company upon the acquisition of goods or services. The final VAT payable is determined by crediting the Input Tax against the Output Tax. Based on the research results, PT Z recorded an Output Tax of Rp237,326,727 and an Input Tax of Rp71,635,691. By deducting the PM from the PK, it resulted in an underpayment of VAT amounting to Rp165,691,036. Overall, the fulfillment of VAT obligations at PT Z has been carried out systematically and in accordance with applicable tax regulations.