@thesis{thesis,
		author={Waliyudin  Ihsan},
		title ={Evaluasi Penyetoran dan Pelaporan SPT Masa PPN pada PT. Duta Karya Bersatu Surabaya Tahun 2021},
		year={2022},
		url={http://eprints.perbanas.ac.id/10360/},
		abstract={This study focuses on the implementation of the deposit and reporting of the periodic VAT SPT at PT Duta Karya Bersatu. The purpose of this study is to find out the obstacles in the implementation of VAT in the company PT Duta Karya Bersatu.The research results are used as evaluation material for future companies and as teaching materials for further researchers. The method used in this research is descriptive method. The data collection method using interiews and documentation. The results showed that in the implementation of VAT PT Duta Karya Bersatu experienced delays in depositing and reporting the VAT Period SPT in 2021
Keywords : Calculation, Deposit and Reporting of Value Added Tax}
		}