Analysis of the Implementation of Value Added Tax on Goods and Services at PT ACACIA IT Service Indonesia
Keywords:
Value added tax, sale of taxable goods, input tax and output taxAbstract
PT. Acacia IT Service Indonesia is a service center company of Lenovo brand laptops located in Jakarta and Surabaya. This company belongs to the category of sales service of goods and services, in connection with it there is value added tax already written in the Law. Value Added Tax is a tax imposed on consumption in the country (customs area), both the consumption of taxable goods (BKP) and taxable services (JKP). This study aims to analyze the application of value added tax on goods and services at PT. Acacia IT Service Indonesia with qualitative research methods. In this study the secondary data in use is the report of the sale of goods and services, as well as value-added tax statements of the company PT. Acacia IT Service Indonesia period 2022-2024. The result of this research stated that the application of VAT at PT. Acacia IT Service Indonesia during 2022, 2023 and 2024 has been in accordance with the applicable law both in terms of calculation and application of VAT on the purchase and sale of Taxable Goods (BKP) so that the difference between Input Tax and Output Tax result in Less Tax Pay
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