Evaluasi Restitusi Pajak Pertambahan Nilai (PPN) pada Kantor Pelayanan Pajak Pratama Surabaya Gubeng
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Institusion
Universitas Katolik Darma Cendika
Author
Indarto, Yolanda
Subject
HF5601 Accounting
Datestamp
2023-04-17 03:15:41
Abstract :
Tax collection system that animates the tax laws of Indonesia is a self-assessment system, tax payer are given to pay an role in the tax obligation count, deposit and taxes owed report. Value Added Tax in Indonesia adheves methode of crediting. Input tax paid when purchasing goods or services credited against output tax levied when selling goods or services. Input nd output Tax is value added tax contrained in the evidence levy value added tax is the Tax Invoice. Value Added Tax (VAT) is a tax levied on every purchase of taxable services and the utilization of Taxable Services (JKP) both in the territory of Indonesia as well as from outside the customs area. Basically, all the goods are BKP, thus subject to VAT, except for the types of goods stipulated in the VAT Act, as goods from mining or drilling results are taken directly from the source. Restitution there are two mechanisms through research and examination. If it does not conform certain requirements and criteria it through inspection. No reports were rejected only diverted examination. The period of restitution through research 1 month, while through the examination of 12 months.
Tax collection system that animates the tax laws of Indonesia is a self-assessment system, tax payer are given to pay an role in the tax obligation count, deposit and taxes owed report. Value Added Tax in Indonesia adheves methode of crediting. Input tax paid when purchasing goods or services credited against output tax levied when selling goods or services. Input nd output Tax is value added tax contrained in the evidence levy value added tax is the Tax Invoice. Value Added Tax (VAT) is a tax levied on every purchase of taxable services and the utilization of Taxable Services (JKP) both in the territory of Indonesia as well as from outside the customs area. Basically, all the goods are BKP, thus subject to VAT, except for the types of goods stipulated in the VAT Act, as goods from mining or drilling results are taken directly from the source. Restitution there are two mechanisms through research and examination. If it does not conform certain requirements and criteria it through inspection. No reports were rejected only diverted examination. The period of restitution through research 1 month, while through the examination of 12 months.
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