IMPLEMENTATION OF VAT SPT CALCULATIONS AND REPORTING (VALUE ADDED TAX) PERIOD DECEMBER 2020 AT PT. X

Abstract

Taxes are the largest source of income besides natural resources. One of the most important taxes is the Value
Added Tax (VAT). At PT. X who has been designated as a Taxable Entrepreneur (PKP) is legally obligated to
record, calculate and report the Periodic VAT SPT. The rate on VAT is 10% of the Basic Tax Imposition
(DPP). For its own reporting, the Directorate General of Taxes currently uses an online system, namely the EFaktur Program and WEB E- Faktur . PT. X in December has reported the Periodic VAT SPT and its status is
underpayment of Rp. 2,807,465. hereby PT. X has carried out its obligations to record, calculate, and report in
accordance with applicable laws.