Perancangan Standard Operating Procedures Penyetoran Pajak Pertambahan Nilai Terutang di PT X

Abstract

SYALAISHA NAILA AMANI. Perancangan Standard Operating Procedures Penyetoran Pajak Pertambahan Nilai Terutang di PT X. Dibimbing oleh AGUNG FAJAR ILMIYONO. Penelitian ini bertujuan untuk merancang Standard Operating Procedures (SOP) penyetoran Pajak Pertambahan Nilai (PPN) terutang pada PT X. Perusahaan belum memiliki SOP khusus yang mengatur proses pemungutan, penyetoran, dan pelaporan PPN, sehingga kerap mengalami kendala terutama ketika terjadi pergantian staff. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa perancangan SOP sangat diperlukan untuk memberikan pedoman yang jelas bagi seluruh divisi terkait, yaitu Procurement, Asset Management, serta Finance, Accounting, and Tax. SOP yang dirancang meliputi alur proses PPN mulai dari pemungutan, verifikasi, perhitungan, penyetoran hingga pelaporan kepada Direktorat Jenderal Pajak (DJP). Dengan adanya SOP ini, diharapkan perusahaan dapat meningkatkan efisiensi kerja, akurasi pelaporan, dan kepatuhan terhadap regulasi perpajakan.

SYALAISHA NAILA AMANI. Design of Standard Operating Procedures for the Remittance of Value Added Tax Payable at PT X. Supervised by AGUNG FAJAR ILMIYONO. This research aims to design a Standard Operating Procedure (SOP) for the remittance of Value Added Tax (VAT) payable at PT X. The company currently lacks a specific SOP that governs the collection, remittance, and reporting of VAT, resulting in challenges especially during staff transitions. This study employs a qualitative method using observation, interviews, and documentation as data collection techniques. The results indicate that SOP development is essential to provide a clear guide for all related divisions, including Procurement, Asset Management, and Finance, Accounting, and Tax. The designed SOP outlines the VAT process flow starting from collection, verification, calculation, remittance, and reporting to the Directorate General of Taxes (DGT). The implementation of this SOP is expected to improve operational efficiency, reporting accuracy, and compliance with tax regulations