Implementation of HPP Law on VAT Calculation, Recording, and Reporting at PT Lotte Shopping Indonesia (Lotte Wholesale Manado)

Tax regulations in Indonesia are constantly adapting to development needs and economic dynamics. This study aims to determine the suitability of Value Added Tax (VAT) calculations, recording, and reporting at PT Lotte Shopping Indonesia (Lotte Grosir Manado) with the Taxation Harmonization Law (HPP). This study uses a qualitative method with a descriptive approach, where data is obtained through interviews, documentation, and direct observation of the tax administration process in the company. The main focus of this study is on the calculation of input VAT and output VAT, as well as its implementation in VAT recording and reporting. The results of the study show that the entire process of calculating, recording, and reporting VAT returns at PT Lotte Shopping Indonesia (Lotte Grosir Manado) has been carried out properly and in accordance with applicable tax regulations.