@thesis{thesis,
		author={Lutfianti  Nur 'aini},
		title ={Analisa Kesiapan Restitusi Pajak Pertambahan Nilai pada PT Lab Medika Sejahtera Surabaya.},
		year={2016},
		url={http://repositori.ukdc.ac.id/315/},
		abstract={Value added tax is a tax to calculate how much value added in goods or service.To calculate payable tax is output tax minus input tax. Overpayment of taxes we can get refunds or restitution. From company data, researcher conducted an analysis on the document as supporting document of Value added tax refunds. This study used descriptive qualitative approach through interview and observations. The results
showed that Lab Medika Sejahtera company should not ask value added tax refunds. It was showed from data analysis that there are many receipt of goods documents were not made by company and from opinion of independent auditor?s report give a qualified opinion in 2014.}
		}