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description Research paper public Sekolah Tinggi Ilmu Ekonomi Trisakti

THE ANALYSIS OF CALCULATING, DEPOSITING, REPORTING, AND RECORDING VALUE ADDED TAX AT PT BESKLINDO MITRA UTAMA IN YEAR 2019

Sigit Purnomo, Fung Njit Tjhai
Diterbitkan 1 September 2021

Abstrak

The Purpose of this study was to analyzing the procedure of the calculation, payment, reporting, and recording of Value Added Tax in PT Besklindo Mitra Utama, to find out the author’s way of application procedure of the calculation, payment, reporting of Value Added Tax in PT Besklindo Mitra Utama for Law No.42 of 2009 and Regulation of Minister of Finance Number 242/PMK.03/2014 and also to analyzing the procedure recording of Value Added Tax in PT Besklindo Mitra Utama with generally accepted Tax Accounting. Descriptive analysis research method using secondary data consist of tax invoice, Letter of Announcement of Value Added Tax Period, Proof of State Revenue, and Proof of Report obtained from PT Besklindo Mitra Utama since 2019 and primary data interviews with relevant sources. The result of this study refer to procedure calculation and recording of Value Added Tax in PT Besklindo Mitra Utama was operate according to Law No.42 of 2009 and generally accepted Tax Accounting, for the application procedure of calculation and reporting of Value Added Tax in August was not in accordance to Law No.42 of 2009 and Regulation of Minister of Finance Number 242/PMK.03/2014. This is the cause of PT Besklindo Mitra Utama be subject to administrative sanctions recording to applicable regulations.

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