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JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 2a, Is. 8, November 2012, Hlm. 37-46

ANALISIS PELAKSANAAN PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PAJAK PERTAMBAHAN NILAI

IMAN AKHMADI

STIE Trisakti
iman@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL14/ANALISIS PELAKSANAAN PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PAJAK PERTAMBAHAN NILAI

ABSTRACT:

This research purposes is to determine the suitability of the calculation, depositing and reporting of Value Added Tax with the provision of Law No. 42 Year 2009. The second is to determine suitability in implementation of Value Added Tax with the applicable tax accounting system, and the third is to know how the implementation of the calculation, depositing, reporting and recording of Value Added Tax conducted by PT XYZ. The data of this research consisted of Sales Tax Invoice, Purchase Tax Invoice, Tax Payment Slip and Tax Reporting Slip for the period of January to December 2011. This research discusses about the procedures for calculation, depositing, reporting and recording of Value Added Tax. The research technique used by analyzing each transaction, analyze journal, depositing, reporting and calculation. The results of the research as follows: first, the calculation of Value Added Tax are in accordance with applicable law. Second, deposit and reporting is done every month. Third, Value Added Tax transaction records at the time of sale or purchase of compliance.

Keyword :Calculation, Depositing, Reporting and Recording
 
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