Gultom, Lega Yanti (2010) ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (Studi Kasus: PT. Esstar Indorim). S1 thesis, Universitas Mercu Buana.
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Abstract
Taxes become one of source government revenue for Indonesia, and one of kind tax that government collect is Value Added Taxes. Value Added Taxes is a tax that collects for using or offering of taxable objects in customs area by taxable employer. The company which becomes an object for this study is a contractor company for contruction of an ice factory up to produce ice in accordance with customer demand. This study is descriptive research, i.e. collect and review the data to give a clear illustration about the object of study to get a conclusion. The outcome of study shows that the company always finds underpayments. The existence of such underpayment, will be deposited no later than every 15th of each following month. In terms of the SPT masa PPN reporting, PT Esstar Indorim always prepare all the supporting files to complement such data and if there are checks at any time and there weren’t any delay for the payment and reporting of SPT Masa PPN. Keywords: Accounting, Payment, and Reporting of Value Added Taxes
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 10 378 |
| NIM/NIDN Creators: | 43207120088 |
| Uncontrolled Keywords: | Accounting, Payment, and Reporting of Value Added Taxes |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 21 Mar 2012 14:12 |
| Last Modified: | 20 Nov 2025 08:24 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/34084 |
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