Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa FEB Unram Law Review Pendas : Jurnah Ilmiah Pendidikan Dasar
Sinta Andriyani
Unknown Affiliation
Education Law, Crime, Criminology & Criminal Justice Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ilmiah Mahasiswa FEB

 1 
Analysis in the Implementation of Value Added Tax (VAT) and The Impact to Cooperative “X” Financial Statement Sinta Andriyani
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.034 KB)

Abstract

This study tends to understand about the implementation, payment, and reporting of Value-added Tax in Cooperative “X”. It is also aimed to explore the accounting treatment and its effect on the financial statement. To reach this goal, a researcher use qualitative method. Data is taken by Case Study approach with do some documentation, observation, interview, and literature study from the research object. The result conclude that the company has properly fulfilled the obligation of Value-added Tax and appropriately reported it based on Value-added Tax Act. However, Cooperative “X” is still has not yet acknowledged Value-added Tax of consignment goods, doing some improper conduct at making entries, classifying tax obligation account, and the absence of input and output tax. These conduct resulted in financial statement especially Balance Sheet statement. Keywords : VAT Implementation, VAT Payment, VAT Reporting, VAT Accounting, Financial Statement
Co-Authors Arief Rahman Sandie Wiwiek Wahyuningsih Yudi Darma