Analisis Kepatuhan Pelaksanaan Kewajiban Perpajakan Dalam Perdagangan Usaha Hasil Pertanian Pada PT Indogala Murni Pratama

Abstract

One of the strategies to increase Indonesia's economic growth from the natural products of the agricultural sector to compliance with the implementation of tax obligations in business trade is Value Added Tax (VAT) in order to increase state revenue from corporate taxpayers to the maximum. PT Indogala Murni Pratama received a tax invoice (STP) for the VAT period 2021. This study aims to improve compliance with tax obligations in the trade of agricultural products at PT Indogala Murni Pratama, as well as the obstacles faced by taxpayer compliance and efforts of the Directorate General of taxes to overcome obstacles at PT Indogala Murni Pratama. This study uses a qualitative  research method approach that is descriptive. Data collection in this study is observation, documentation, and interviews. The results of this study indicate that compliance with the implementation of tax obligations in the trade of agricultural products business at PT Indogala Murni Pratama  has  implemented  its  obligations  as  a  taxpayer,  namely  by paying each penalty and interest from the Tax Invoice (STP) for the 2021 VAT period from the DGT to immediately validate the payment data to be paid the penalty/interest sanctions that corporate taxpayers must pay to improve compliance with the implementation of tax obligations that are aware of the importance of accuracy, correctness, and honesty in calculating, meyetor and report taxes.

One of the strategies to increase Indonesia's economic growth from the natural products of the agricultural sector to compliance with the implementation of tax obligations in business trade is Value Added Tax (VAT) in order to increase state revenue from corporate taxpayers to the maximum. PT Indogala Murni Pratama received a tax invoice (STP) for the VAT period 2021. This study aims to improve compliance with tax obligations in the trade of agricultural products at PT Indogala Murni Pratama, as well as the obstacles faced by taxpayer compliance and efforts of the Directorate General of taxes to overcome obstacles at PT Indogala Murni Pratama. This study uses a qualitative  research method approach that is descriptive. Data collection in this study is observation, documentation, and interviews. The results of this study indicate that compliance with the implementation of tax obligations in the trade of agricultural products business at PT Indogala Murni Pratama  has  implemented  its  obligations  as  a  taxpayer,  namely  by paying each penalty and interest from the Tax Invoice (STP) for the

2021 VAT period from the DGT to immediately validate the payment data to be paid the penalty/interest sanctions that corporate taxpayers must pay to improve compliance with the implementation of tax obligations that are aware of the importance of accuracy, correctness, and honesty in calculating, meyetor and report taxes.