IMPLEMENTASI PERHITUNGAN DAN PELAPORAN SPT PPN (PAJAK PERTAMBAHAN NILAI) MASA DESEMBER 2020 PADA PT. X

Rozek, Hoirul (2021) IMPLEMENTASI PERHITUNGAN DAN PELAPORAN SPT PPN (PAJAK PERTAMBAHAN NILAI) MASA DESEMBER 2020 PADA PT. X. Diploma thesis, Politeknik NSC Surabaya.

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Abstract

Taxes are the largest source of income besides natural resources. One of the most
important taxes is the Value Added Tax (VAT). At PT. X who has been designated as a
Taxable Entrepreneur (PKP) is legally obligated to record, calculate and report the
Periodic VAT SPT. The rate on VAT is 10% of the Basic Tax Imposition (DPP). For its
own reporting, the Directorate General of Taxes currently uses an online system,
namely the E-Faktur Program and WEB E-Faktur. PT. X in december has reported the
Periodic VAT SPT and its status is underpayment of Rp. 2,807,465. hereby PT. X has
carried out its obligations to record, calculate, and report in accordance with
applicable laws.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Taxation, VAT, Recording, Calculation, Reporting, E-Invoicing Program, WEB E-Invoicing
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Accounting
Depositing User:	Mrs Duanita Riyannestiti
Date Deposited:	25 Apr 2022 07:38
Last Modified:	25 Apr 2022 07:38
URI:	http://repository.nscpolteksby.ac.id/id/eprint/518

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