PROSEDUR PENGENAAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS PENDAPATAN JASA DI SEKTOR TELEKOMUNIKASI

Agung Syahputra Margono, . (2025) PROSEDUR PENGENAAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS PENDAPATAN JASA DI SEKTOR TELEKOMUNIKASI. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to comprehensively analyze the procedure for imposing Value Added Tax (VAT) on service revenue in the telecommunications sector. VAT is one of the key taxation instruments contributing significantly to state revenue, including from the consumption of telecommunications services, which continues to grow in line with digital transformation. The VAT imposition procedure includes several stages, such as identifying taxable objects, calculating payable VAT, issuing electronic tax invoices (e-Faktur), making payments via the e-Billing system, and submitting monthly reports through e-Filing. This research employs a qualitative approach using a literature review method, based on the examination of legal sources, academic journals, tax regulations, and official publications from institutions such as the Directorate General of Taxes. The results show that, in general, VAT procedures in the telecommunications sector align with applicable regulations. However, challenges remain, such as the complexity of service types, varied recording systems, and the risk of discrepancies in reporting. Therefore, a thorough understanding and accurate administrative systems are essential to ensure optimal VAT implementation and to improve tax compliance within this sector.

Item Type:	Thesis (Tugas Akhir)
Additional Information:	[No. Panggil: 2210102026] [Pembimbing: Ekawati Jati Wibawaningsih] [Penguji 1: Rahmasari Fahria] [Ketua Penguji: Andy Setiawan]
Uncontrolled Keywords:	Value Added Tax (VAT), Service Revenue, Telecommunications Sector, Literature Review, VAT Procedure, Tax Compliance.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HE Transportation and Communications H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User:	AGUNG SYAHPUTRA MARGONO
Date Deposited:	02 Sep 2025 04:44
Last Modified:	02 Sep 2025 04:44
URI:	http://repository.upnvj.ac.id/id/eprint/37877

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