| dc.contributor.advisor | Ramadhanti, Resti Jayeng | |
| dc.contributor.author | Khoerunnisa, Intan Maulida | |
| dc.date.accessioned | 2026-09-17T01:45:02Z | |
| dc.date.available | 2026-09-17T01:45:02Z | |
| dc.date.issued | 2026 | |
| dc.identifier.uri | http://repository.ipb.ac.id/handle/123456789/179957 | |
| dc.description.abstract | Rekonsiliasi Pajak Pertambahan Nilai (PPN) diperlukan untuk memastikan kesesuaian data akuntansi dan perpajakan sebelum pelaporan SPT Masa PPN. Penelitian ini bertujuan menganalisis prosedur, kendala, dan kesesuaian pelaksanaan PPN serta mengembangkan template rekonsiliasi PT XYZ. Penelitian terapan ini menggunakan data observasi, wawancara, dan dokumentasi. Kendala dianalisis dengan Root Cause Analysis, sedangkan template berbasis Microsoft Excel VBA dikembangkan menggunakan metode prototyping. Hasil penelitian menunjukkan bahwa data Kledo belum dapat langsung dibandingkan dengan Coretax karena kedua sistem belum terintegrasi dan memiliki struktur data berbeda. Kendala lain meliputi ketidaklengkapan pemilihan tax type dan tahapan pengolahan yang terpisah. Berdasarkan Masa Pajak April 2026, kepatuhan formal dari sisi ketepatan waktu pelaporan telah terpenuhi. Kepatuhan material belum dapat dinyatakan sepenuhnya karena masih terdapat jurnal PPN yang belum lengkap serta perbedaan periode pencatatan dan pengkreditan Pajak Masukan. Penelitian menghasilkan prototype template untuk mengolah, memvalidasi, dan merekonsiliasi data PPN. | |
| dc.description.sponsorship | Value-added tax (VAT) reconciliation is required to ensure consistency between accounting and tax data before filing Periodic VAT Returns. This study aims to analyze VAT procedures, constraints, and compliance and to develop a reconciliation template for PT XYZ. This applied study used data from observations, interviews, and documentation. The constraints were analyzed using Root Cause Analysis, while the Microsoft Excel VBA-based template was developed using the prototyping method. The results show that Kledo data could not be directly compared with Coretax data because the systems were not integrated and had different data structures. Other constraints included incomplete tax-type selection and separate processing stages. Based on the April 2026 Tax Period, formal compliance regarding timely filing was fulfilled. Material compliance could not yet be fully established because some VAT journal entries remained incomplete and differences persisted between accounting and input VAT crediting periods. This study produced a prototype template for processing, validating, and reconciling VAT data. | |
| dc.language.iso | id | |
| dc.publisher | IPB University | id |
| dc.title | Analisis Rekonsiliasi Pajak Pertambahan Nilai (PPN) dalam Upaya Peningkatan Kepatuhan dan Akurasi Pelaporan SPT Masa PPN | id |
| dc.title.alternative | Analysis of Value-Added Tax (VAT) Reconciliation to Improve Compliance and Accuracy in Periodic VAT Return Reporting | |
| dc.type | Tugas Akhir | |
| dc.subject.keyword | Coretax | id |
| dc.subject.keyword | Kledo | id |
| dc.subject.keyword | Pajak Pertambahan Nilai | id |
| dc.subject.keyword | Rekonsiliasi | id |
| dc.subject.keyword | Reconciliation | id |
| dc.subject.keyword | Value Added Tax | id |
| dc.subtype | Undergraduate Theses | |
