Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Proceeding International Seminar of Islamic Studies
Bonari Pardomuan Pohan
University Muhammadiyah of North Sumatera
Religion Arts Astronomy Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Physics Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALYSIS OF VALUE ADDED TAX ACCOUNTING TREATMENT IN THE PRESENTATION OF FINANCIAL STATEMENTS CV. ITS BACK TO NATURE Bonari Pardomuan Pohan
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
Publisher : Proceeding International Seminar of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study generally aims to evaluate the application of value added tax accounting for the presentation of financial statements in CV. ITS Back To Nature. The method used is descriptive quantitative method. And the analysis technique is used to evaluate and produce quantitative data evaluating the VAT accounting treatment. The research conducted shows the value added tax accounting treatment of CV. ITS Back To Nature applied is VAT Credit starting from crediting input VAT from purchasing raw materials to spending VAT on product sales, which is known as the credit method. Regarding the issue of input tax which cannot be compensated for by VAT on output, the Company has kept the books in accordance with financial accounting principles which are treated as raw material costs which have an impact on the decline in the company's gross profit. From the results of the analysis on the CV. ITS Back To Nature the accounting treatment of VAT is in accordance with the Value Added Tax Law no. 42 of 2009.
Co-Authors