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All Journal Amnesty: Jurnal Riset Perpajakan
Putra, A.Baso Kumala
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Economics, Econometrics & Finance

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IMPLEMENTASI PERHITUNGAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI REKANAN PADA COFFEE 36 KAB. GOWA Arsal, Muryani; Adinigrat, Andi Arifwangsa; Putra, A.Baso Kumala
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6323

Abstract

The purpose of this study was to determine how the implementation of value added tax calculations on counterparty transactions at Coffee 36 Kab. Gowa. This type of research is descriptive quantitative research. Data collection techniques using literature study, observation, interviews and documentation. Data analysis techniques used data reduction, data presentation, and drawing conclusions. The results showed that the Implementation of VAT Calculation on Partner Transactions at Coffee 36 Kab. Gowa is only subject to VAT, namely Input Tax on the purchase of raw materials from its partners and the VAT collected should not be tax but service charge or commonly called service fee.
Co-Authors Adinigrat, Andi Arifwangsa Arsal, Muryani