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description Research paper public Trisakti School of Management

ANALISIS PERHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN PAJAK PERTAMBAHAN NILAI PADA PT IHARA TEKNIS INDOESIA TAHUN 2018 – 2019

Samual Fajar, Tjhai Fung Njit
Published 31 August 2020

Abstract

The purpose of this study is to find out how the calculation, payment, filling and the booking of Value Added Tax (VAT) in PT. Ihara Technical Indonesia. This study is on its conformity with Law No. 42 year 2009 on Value Added Tax and generally accepted tax accounting principles. This Research used descriptive methods. Monthly VAT report, output VAT invoices, input VAT invoices, tax payment receipts, receipts of monthly VAT filling from tax office and accounting journals related to VAT from PT. Ihara Technical Indonesia, were data for this study. The results of this study indicate that PT. Ihara Teknik Indonesia has carried out the calculation, payment and filling of Value Added Tax in accordance with the Law No. 42 year 2009 on Value Added Tax. There are some minor differences due to rounding that occurs from using a system implemented by the government. The booking of VAT has been conducted in accordance to generally accepted accounting provisions.

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