Abstract:
The issue that raised from this study is the impact of Collection, Payment and
Reporting of Value Added Taxes on the Company's Financial Performance. Other
effect is related to the payment of company obligations to suppliers on the
company's financial condition. Based on the 2 (two) issues above, it can be
described the relation and influence of tax obligations and of suppliers to the
company's financial performance. This study aims to explain and give consideration
to companies that related to tax obligations and to suppliers can be overcome with
several solutions so that the company's financial condition remains stable. In this
study, the author uses the research method of description analysis by processing
and analyzing the existing data of the company and making sample data as proof of
this research. The results of this study, the author found a solution that can help
companies to overcome financial problems related to the obligation of tax payments
and to suppliers, namely by requiring each supplier to be confirmed as a taxable
entrepreneur, adjusting the Term of Payment between the customer and supplier
needs, regulating pattern of VAT reporting in order to reduce underpayment, make
policies and readjust the pattern of payment of obligations to suppliers against
payments from customers.
