ANALISIS IMPLEMENTASI PAJAK PERTAMBAHAN NILAI DALAM TRANSAKSI JASA PEMELIHARAAN TABUNG GAS PADA PT. PELITA MATANA GAS

Abstract

The purpose of this study is to determine the implementation of Value Added Tax calculation, payment, and reporting aspects in companies engaged in gas cylinder maintenance services to verify their compliance with applicable tax regulations. The research method used is a descriptive qualitative approach to provide a comprehensive understanding of VAT implementation in these companies. Data collection was conducted through direct observation in the field, interviews with company administrative staff, and the collection of documents such as tax invoices, invoices, VAT returns, and other related tax documents. The research findings indicate that the implementation of VAT at PT. Pelita Matana Gas complies with the provisions of Minister of Finance Regulation No. 131 of 2024. The company applies an effective rate of 11% through the calculation formula 11/12 multiplied by 12% of the sales value, resulting in a Taxable Base of IDR 304,637,368 and VAT payable of IDR 36,637,368. Tax payments are made in accordance with the scheduled timeline, and reporting is conducted using the CoreTax platform. The research conclusion indicates that the company has fulfilled its tax obligations properly and is recommended to maintain consistency in implementation and enhance coordination with business partners.