ANALISIS PERLAKUAN AKUNTANSI PERPAJAKAN TERHADAP PAJAK PERTAMBAHAN NILAI (STUDI KASUS CV. CHARISMA)

Abstract

This research is motivated by the importance of understanding and implementing the proper accounting treatment of Value Added Tax (VAT) in accordance with applicable tax regulations. CV Charisma, as a Taxable Entrepreneur (PKP), has the obligation to calculate, record, remit, and report VAT as regulated under Law Number 42 of 2009 and amended by Law Number 7 of 2021.The objective of this study is to analyze how VAT accounting is implemented at CV Charisma and to what extent the company complies with current tax regulations. This research uses a descriptive qualitative method with a case study approach. The data sources consist of both primary and secondary data, obtained through interviews, observations, and documentation of tax invoices, accounting journals, and VAT reports for the tax period of March–April 2025.The research findings indicate that CV Charisma has generally fulfilled its VAT obligations adequately. However, an error was found in the journal entry for VAT payment in April 2025, where the incorrect account was debited, which could affect the accuracy of the financial statements. This highlights the importance of accuracy in accounting for taxation purposes.The study concludes that regular evaluations of VAT accounting treatment are necessary to improve the accuracy of records and ensure compliance with applicable regulations. The researcher recommends that the company conduct regular training for finance staff, improve its journal recording procedures, and utilize integrated accounting systems to minimize errors that could lead to administrative tax sanctions.