ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI DAN PELAPORANNYA (BERBASIS E-FAKTUR) PADA CV. PASTI JAYA BAN SURABAYA
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Institusion
Universitas Bhayangkara Surabaya
Author
Setiawan, Arsy Dwi
Subject
Datestamp
2022-08-04 02:40:02
Abstract :
The purpose of this study is to find out and describe how to apply the calculation of value added tax (VAT) and its reporting (based on e-invoice) which is the latest administrative system. To obtain this objective researchers use descriptive research with a qualitative approach. The data obtained through observation, interviews, and documentation directly in the research. The focus of this research is the application of Value Added Tax (VAT), the recording of output VAT and input VAT, the VAT calculation period and reporting period VAT using data period of 2020. The research concluded that CV. Pasti Jaya Ban in applying VAT in accordance with the VAT Law No. 42 Year 2009, and the records are neat, they just need to maintain and improve the records as well as possible
The purpose of this study is to find out and describe how to apply the calculation of value added tax (VAT) and its reporting (based on e-invoice) which is the latest administrative system. To obtain this objective researchers use descriptive research with a qualitative approach. The data obtained through observation, interviews, and documentation directly in the research. The focus of this research is the application of Value Added Tax (VAT), the recording of output VAT and input VAT, the VAT calculation period and reporting period VAT using data period of 2020. The research concluded that CV. Pasti Jaya Ban in applying VAT in accordance with the VAT Law No. 42 Year 2009, and the records are neat, they just need to maintain and improve the records as well as possible
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