IMPLEMENTASI PAJAK PERTAMBAHAN NILAI WAJIB PAJAK BADAN PT. XYZ

Abstract

This research aimed to find out the implementation of value added tax planning, mechanism of value added tax notification letter, reporting constraints on Value Added Tax of PT. XYZ. While, the research was quantitative- descriptive. Moreover, the data collection technique used interview and documentation. The research result concluded the implementation of value added tax planning whitch used tax avoidance, did not have problem and had related to the existing regulations. Meanwhile, the research result concluded there was no problem related to the implementation of mechanism of value added tax notification letter and reporting constraints on value added tax. It happened as it used e-invoicing which was accordance with existing regulations. However, there was problem which faced by PT. XYZ i.e. the frequent interruption of the internet interface between the server of the Directorate General of Taxes and the Taxable Entrepreneur. This happened as the company activated th users on the e-invoice application. As consequence, at first they should refresh the internet network. Another problem happened when th notification model was not appropriate as the e-Invoice application needed a version update and digital certificate update. Keywords: implementation of tax planning, mechanism of value added tax notification letter, value added tax.