ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI (PPN) PADA CV.SUMBER ASIA TRADING COMPANY DI SIDOARJO
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Institusion
Universitas Bhayangkara Surabaya
Author
Nurhanifah, SITI
Subject
Accounting
Datestamp
2019-11-05 06:38:36
Abstract :
The purpose of this research is to know the calculation of VAT input, VAT output, calculation and reporting of SPT period VAT on CV.Sumber Asia Trading Company. The available data is processed and presented in qualitative research methods. The data collected in field will be described in the form of a table, Whereas the implementation and process analysis will be described by means of comparing the actual data with the theory that there is. The results of this research are counting and recording VAT input, VAT output of the company is in compliance with legislation No.42 year 2009, where input tax is greater than the output tax, so companies are having to pay more at the end of the year 2015 and restituted at the end of the year. The calculation and reporting of SPT period VAT too is in compliance with legislation No.42 year 2009. This research resulted in the conclusion that CV.Sumber Asia Trading Company has already apply value added tax in accordance with the rules of taxation that apply.
The purpose of this research is to know the calculation of VAT input, VAT output, calculation and reporting of SPT period VAT on CV.Sumber Asia Trading Company. The available data is processed and presented in qualitative research methods. The data collected in field will be described in the form of a table, Whereas the implementation and process analysis will be described by means of comparing the actual data with the theory that there is. The results of this research are counting and recording VAT input, VAT output of the company is in compliance with legislation No.42 year 2009, where input tax is greater than the output tax, so companies are having to pay more at the end of the year 2015 and restituted at the end of the year. The calculation and reporting of SPT period VAT too is in compliance with legislation No.42 year 2009. This research resulted in the conclusion that CV.Sumber Asia Trading Company has already apply value added tax in accordance with the rules of taxation that apply.
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