ACCOUNTING INFORMATION SYSTEM FOR VALUE ADDED TAX OF PT XYZ EMPLOYEE COOPERATIVES

Wardani, Fadhila Widya (2025) ACCOUNTING INFORMATION SYSTEM FOR VALUE ADDED TAX OF PT XYZ EMPLOYEE COOPERATIVES. D3 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to determine the Value Added Tax (VAT) Accounting Information System and tax compliance at the PT. XYZ Employee Cooperative during the 2022-2024 period. As a Taxable Entrepreneur (PKP) with service and goods business units, the Cooperative has implemented VAT recording in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) and generally deposits and reports VAT on time, repeated data input errors were found, causing corrections to the VAT Periodic Tax Returns (SPT) in 2022 and 2023. In addition, problems with archiving VAT documents caused the loss of evidence. This study proposes improvements to the collection mechanism through a more structured flowchart to improve data accuracy and archiving efficiency. Using the Qualitative Descriptive method. The results of the study indicate that VAT Accounting at the PT. XYZ Employee Cooperative is in accordance with PSAK, Laws, and compliance with deposits and reporting is generally good, but it is necessary to increase accuracy in recording to minimize errors and corrections in the future.

Item Type: Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci: accounting; value-added tax; employee cooperative.
Subjects: A Social Sciences > HD Industries. Land use. Labor
A Social Sciences > HF Commerce
Divisions: Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User: WARDANI WIDYA FADHILA
Date Deposited: 09 Sep 2025 02:33
Last Modified: 09 Sep 2025 02:33
URI: http://eprint.unipma.ac.id/id/eprint/4521

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