TSM Logo
   
   
   

> Elektronik Jurnal Bisnis dan Akuntansi

   
 

JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 3, November 2013, Hlm. 103-112

ANALISIS PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PAJAK PERTAMBAHAN NILAI

IDA BAGUS NYOMAN SUKADANA

STIE Trisakti
ida@stietrisakti.ac.id

 

PDF File

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

ABSTRACT:

The purpose of this study is to investigate the implementa- tion of the calculation, payment, reporting and recording of VAT at X compa- ny and suitability in calculation, payment and reporting by Tax Law Number 42 year 2009 or Value Added Tax Law Number 42 year 2009. The second purpose of this study is to determine the recording suitability which is maintained by X company based on general appliciable tax accounting principles. The method used in this study is a qualitative method with descriptive analysis. The data used in this study consisted of Output and Input Tax Invoices, VAT return period in 2013, the Tax Payment Slip, Receipt Letters and journals of the VAT transaction. The results showed the first, VAT calculation, payment and reporting conducted by PT X has been in accordance with Tax Law Number 42 year 2009. Second, VAT recorded by X company has been in accordance with the general appliciable tax accounting principles.

Keyword :Value Added Tax, VAT return period, Tax Payment Slip, Tax Law Number 42 year 2009
 
Peta Situs | Peta Kampus | Kontak
Trisakti School of management
Jl. Kyai Tapa No. 20. Grogol - Jakarta Barat 11440
Telp. 021.5666717 [HUMAS Ext. 260 & 290] Fax. 021.5635480
Copyright © 2009 Trisakti School of Management. All rights reserved.
Official Website :: Trisakti School of Management
Developed By: IT Team