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Tugas Akhir

MEKANISME PEMUNGUTAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI ATAS PEMBELIAN OBAT UNTUK PASIEN RAWAT JALAN PADA RUMAH SAKIT ABC TIPE C TAHUN 2024

Value Added Tax (VAT) is a tax on the consumption of goods and servicesrnimposed in Indonesia, including medicines. This final assignment aims tornanalyze the reporting and calculation mechanisms for Value Added Taxrn(VAT) on medicine purchases at Type C Hospitals and to identify thernobstacles faced in its implementation. This research uses a qualitativernapproach with a field study method, including interviews with financial andrntax staff, as well as analysis of tax invoice purchase documents. Thernresults of the study show that reporting and calculation of Value AddedrnTax (VAT) is carried out in accordance with applicable provisions, wherernthe purchase of medicines for outpatients is subject to 11% VAT and isrnreported through the VAT Periodic Tax Return. However, there are stillrnobstacles, namely the discrepancy between the tax invoice documentsrnand the purchase invoices at ABC Hospital. A better HR management andrntraining system is needed to support tax compliance in hospitals.

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TA AP 2025
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Jakarta : Institut STIAMI.,
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TA 25029
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Statement of Responsibility
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