VENDOR BILLING TAX SYSTEM AND PROCEDURES AT PT. KALIMANTAN PRIMA PERSADA

Abstract

Tax systems and procedures on vendor invoices implemented at PT Kalimantan Prima Persada. The focus of this research is to evaluate the effectiveness and efficiency of the tax management process related to vendor bills, as well as to identify potential problems that may affect the company's compliance with tax regulations. The method used in this research is a case study, with data collection through interviews, observation, and document analysis. The results showed that the systems and procedures implemented were generally adequate in ensuring compliance with tax obligations. However, there are some weaknesses, such as the lack of system integration and delays in document processing, which may cause tax risks in the future. Therefore, it is recommended that the company make improvements to these aspects to minimize risks and improve operational efficiency.