Analisis Atas Pelaksanaan Pengenaan, Penyetoran dan Pelaporan Pajak Pertambahan Nilai di Masa Pandemi Covid-19 pada PT. Smart

Abstrak

One of the largest and very potential sources of state revenue to finance the administration of government comes from taxes. Taxation in which there is a VAT element is likewise a part of the government's fiscal policy due to the fact one type of tax imposed through the government is value-added Tax (VAT). This research outline objectives to find out whether the calculation of deposit and reporting of PT SMART value-added tax is according to the provisions of the tax laws. Are there any barriers within the implementation of value-added tax collection, and how are the efforts made by using the corporation to overcome these barriers. This research was conducted using the descriptive analysis method which is an observation of the object of the interview with informants relating to investigating issues and literature studies.