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Detail
BukuAnalisis Pemungutan, Penyetoran, dan Pelaporan Pajak Pertambahan Nilai pada PT Selaras Abadi Kekal
Bibliografi
Author: CRYSTALINE, FELICIA ; Ichsan, Sundara (Advisor)
Topik: Collection; Payment; Report of Value Added Tax
Bahasa: (ID )    
Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2014    
Jenis: Theses - Undergraduate Thesis
Fulltext: 2009012119-Felicia Crystaline.pdf (332.02KB; 9 download)
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: FEA-6062
    • Non-tandon: tidak ada
    • Tandon: 1
 Lihat Detail Induk
Abstract
Taxes are the main source of income for the government to improve the lives of it’s people. This includes the Value Added Tax (VAT) which imposed on businesses for the services and/or goods they sell. The proof of tax payment is called tax invoice. This subject of this research paper is about the calculation mechanism and also the formal aspect (payment and reporting) of VAT practice in PT Selaras Abadi Kekal. The research shows that PT Selaras Abadi Kekal have done their obligation as a Taxable Employer by collecting, paying, and reporting VAT in timely manner and in accordance with the applicable tax laws. However a collecting mistake have caused a discrepancy between the income and purchase in the year 2012.
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