Analisis Kekurangan dan Kelebihan Pembayaran PPN pada Perusahaan Jasa Freight Forwarding PT. Kemasindo Cepat Surabaya

Abstract

This study aims to analyze the underpayment or overpayment of Value Added Tax (VAT) in the freight forwarding services of PT. Kemasindo Cepat Surabaya. The research method used is descriptive qualitative analysis. Data was collected through direct observation of the VAT reporting process, and analysis of documents related to taxation. The results of the study show that the VAT reporting process in the freight forwarding services of PT. Kemasindo Cepat Surabaya involves several stages, including collecting transaction data, calculating VAT, preparing VAT reports, and reporting to the tax authorities. There are several challenges faced, such as errors when creating e-billing, overpayment before reporting, and over or underpayment due to corrections. This can be overcome by having good communication ties between the finance and accounting team, tax team, marketing team, and customers. This research provides an impetus for companies to improve supervision and monitoring of their taxation processes so that incidents of over or underpayment of VAT can be minimized.