Yuyun Yunita Pengarang

Value Added Tax (VAT) is a tax on the consumption of goods and services imposed in Indonesia, including medicines. This final assignment aims to analyze the reporting and calculation mechanisms for Value Added Tax (VAT) on medicine purchases at Type C Hospitals and to identify the obstacles faced in its implementation. This research uses a qualitative approach with a field study method, including interviews with financial and tax staff, as well as analysis of tax invoice purchase documents. The results of the study show that reporting and calculation of Value Added Tax (VAT) is carried out in accordance with applicable provisions, where the purchase of medicines for outpatients is subject to 11% VAT and is reported through the VAT Periodic Tax Return. However, there are still obstacles, namely the discrepancy between the tax invoice documents and the purchase invoices at ABC Hospital. A better HR management and training system is needed to support tax compliance in hospitals.