Analisis Perhitungan Tarif, Penyetoran, Dan Pelaporan Terhadap Pajak Pertambahan Nilai (PPN) Di Bidang E-Commerce (Studi Kasus Perusahaan Bukalapak Dan Tokopedia Yang Terdaftar Di Bursa Efek Indonesia)

Putri Shelina; Adi Rizfal Efriadi

Putri Shelina Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
Adi Rizfal Efriadi Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Keywords: Value Added Tax, Calculation, deposit, reporting, E-commerce

Abstract

Calculation, deposit, and reporting of Value Added Tax are obligations that must be fulfilled by certified taxable entrepreneurs. This study aims to analyze how PT. Tokopedia and PT. Bukalapak in calculating, depositing, and reporting Value Added Tax is in accordance with Law Number 42 of 2009. This type of research uses qualitative methods. The data collection technique is done by document review. The subjects in this study were PT. Tokopedia and PT. Bukalapak with its object of calculation includes details of input VAT and details of output VAT, depositing and reporting value added tax to the company. The results of the study can be concluded that the calculation of value added tax in the company is in accordance with Law No. 42 of 2009, where the input tax is greater than the output tax so that the company experiences overpayment, but the deposit and tax reporting made by the company is fully in accordance with Applicable laws.

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