PERHITUNGAN DAN PELAPORAN PAJAK SPT PPN MASA PADA PT MITRAINTI SEJAHTERA ELETRINDO

Kulsum, Umi (2017) PERHITUNGAN DAN PELAPORAN PAJAK SPT PPN MASA PADA PT MITRAINTI SEJAHTERA ELETRINDO. Diploma thesis, Politeknik NSC Surabaya.

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Abstract

This Study aims to determine the procedures for Calculation and Reporting of Period VAT SPT in accordance with the provisions of Law Number 42 of 2009 concerning PT Mitrainti Sejahtera Eletrindo. The method used in this study is a descriptive-qualitative method, which describes how the calculation and reporting of the Tax Period VAT tax online in accordance with the provisions of Law Number 42 of 2009. VAT rates are 10% of the tax base acquired during September 2018 amounting to Rp80,938,790 and Output Tax in September 2017 amounting to Rp.82,867,195.00. From the results of the Tax Input Tax Tax Credit, PT Mitrainti Sejahtera Eletrindo was underpaid (Rp1,928,405.00) and had to deposit it in the
state treasury before reporting the VAT Period of Return.

Key words: Value Added Tax, Paying or Underpayment Credit, Law Number 42 of 2009.

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