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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 7, November 2013, Hlm. 117-132

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

TJHAI FUNG NJIT

STIE Trisakti
fungnjit@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/ANALISIS PERHITUNGAN, PENCATATAN, PENYETORAN, DAN PELAPORAN PAJAK PERTAMBAHAN NILAI

ABSTRACT:

The purpose of this research are to analyze of calculating, recording, paying, and reporting of Value Added Tax (VAT) in PT. XYZ, to determine the suitability of the calculating, paying, and reporting of VAT applicable to taxation in accordance with the standard of Law No. 42 year 2009, and to analyze the suitability of the recording with the tax accounting standard. The method used is descriptive analysis which is the authors find the data and analyze it to determine the suitability with the standard. Object in the collection of the data is PT. XYZ. Data collections used are secondary data obtained directly from the source. The result showed that PT. XYZ has done the calculation appropriate with standard of Law No. 42 year 2009 for period years 2010-2012, but overall has not paid and reported VAT meet standard of Law No. 42 year 2009 for period years 2010-2012. Records of the VAT are appropriate with the tax accounting standard.

Keyword :Value Added Tax (VAT), Tax Invoice, Tax Reporting Letter, Tax Accounting.
 
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