Record Detail

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.