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description Research paper public Sekolah Tinggi Ilmu Ekonomi Trisakti

PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PAJAK PERTAMBAHAN NILAI DI PERUSAHAAN “X”

Gressy Shania Permatasari, Haryo Suparmun, Dr., S.E., Ak., M.M., M.B.A., Cpa., Bkp., Ca.
Diterbitkan 1 September 2021

Abstrak

Value added tax is one of the main tax revenues for Indonesia. The purpose of this research is to determine the implementation of the calculation, payment, reporting, and recording of Value Added Tax at PT "X" in 2020, and to determine the compliance of calculation, payment, and reporting of Value Added Tax at PT "X" with the Law Number 42 of 2009 concerning Value Added Tax and Sales Tax on Luxury Goods, as well as to determine the compliance of the VAT recording conducted by PT "X" with generally accepted taxation accounting principles.

This research uses qualitative descriptive analysis method. The data used are obtained directly from PT “X”, including the Input Tax Invoice and Output Tax, Tax Reporting Evidence, VAT Period Returns, and the recording journal made by PT “X” in 2020.

Based on the research, the calculating and reporting the Value Added Tax of PT "X” is in accordance with applicable regulations, but in terms of recording there are several records that are not in compliance with generally accepted taxation accounting principles.

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