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All Journal Tekno - Pedagogi : Jurnal Teknologi Pendidikan Jurnal Tapis : Jurnal Teropong Aspirasi Politik Islam Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Konversi Al-Adyan: Jurnal Studi Lintas Agama Majalah Kesehatan FKUB Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Anfusina: Journal of Psychology Journal of Psychological Science and Profession Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL PENDIDIKAN TAMBUSAI Psychopolytan (Jurnal Psikologi) Inovator : Jurnal Manajemen Ensiklopedia of Journal Psikologi Prima Imajeri: Jurnal Pendidikan Bahasa dan Sastra Indonesia Jurnal Consulenza : Jurnal Bimbingan Konseling dan Psikologi Edukasi Lingua Sastra Psyche: Jurnal Psikologi Jurnal Revenue : Jurnal Ilmiah Akuntansi Psikoborneo : Jurnal Ilmiah Psikologi Aksiologi : Jurnal Pendidikan dan Ilmu Sosial Edu Sociata : Jurnal Pendidikan Sosiologi AKSARA: Jurnal Bahasa dan Sastra Jurnal Agricultural Biosystem Engineering Al Huwiyah: Journal of Woman and Children Studies Innovative: Journal Of Social Science Research Jurnal Media Pengabdian Komunikasi IDEA: Jurnal Psikologi Research Horizon LITERAKOM: Jurnal Literasi dan Komunikasi Journal of Islamic Studies Jurnal Multidisiplin Indonesia Al Irsyad : Jurnal Bimbingan Konseling Islam Jurnal Perpajakan Outline Journal of Community Development
Annisa Fitriani, Annisa
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Journal : Jurnal Perpajakan

 1 
TATA CARA PELAPORAN PAJAK TERHUTANG SURAT PEMBERITAHUAN MASA TERHADAP PAJAK PERTAMBAHAN NILAI PADA CV BINA PRATAMA REKAYASA Nasution, Nina Andriany; Fitriani, Annisa
JURNAL PERPAJAKAN Vol 7 No 1 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i1.4963

Abstract

Value Added Tax Return Notice is used by corporate taxpayers to calculate the amount of tax that must be paid when subject to Taxable Goods (BKP) or Taxable Services (JKP) that must be reported. In addition to reporting payments or returning tax returns, Value Added Tax refunds can also be used to report assets and liabilities and pay taxes to buyers or collectors. Tax Notification Periods are usually reported every month, even if the balance does not change or the value of the rupiah in the relevant tax period is zero (0). The due date of the report is at the end of the following month, which is the 30th or 31st month after the tax period. Except for certain conditions described in Ministry of Finance regulations PER-80 / PMK.03 / 2010, the due date is not the end of the following month after the end of the relevant control period. If it is too late to report the VAT notification, a fine of Rp. 500,000 (KUP Article 7 (1))
Co-Authors -, Marisalia Abdillah BB, M Achril Zalmansyah Achril Zalmansyah Adiningrum, Yoan Fauziah Afdhalia, Afdhalia Agung M. Iqbal Akbar Novan Dwi Saputra Alyana, Afrianti Amanda, Rahma Amelia Amelia Amelia, Syahputri Anggraini Hardi, Vivin Anis Widyasari Askana Fikriana Ayu, Imelda Ratih Balqis, Azmelia Putri Brilyando, Rama Shaquilla Daniyasti, Nia Darsono, Wildan Darwis, Muhajir Dewi Safitri Dwi Cahya Izzati, Indah Eska Prawisudawati Ulpa Evi Suryawati Faisal Adnan Reza Fauzi, Agung Fazrina, Laysa Fitri, Siti Nuraini Deslia Fitria Ramadhani Fuad Nashori Haryono Haryono Heppi Maulana, Ardila Hosna, Asmak Ul Ilham Arvan Junaidi Indah Dwi Cahya Izzati Indriyani, Rahma Agung Dira Julia Julia Kesda, Kesda Khaerunnisa, Indar Kuncoro, Sapto Kurnia, Kireina Ajeng Laila Maharani Lestari, Desi Triani Lindawarti, Yustika Irfani M Nursalim Malay Mar'atussolihah, Ummi Mariani Natalina L, Mariani Masriah, Zakiyatul Meri Susanti Mustamira Sofa Salsabila Nabilah Nabilah Naim, Mochammad Nasril, Nasril Nasution, Nina Andriany Nelli Angreani, Nelli Nuring Pangastuti, Nuring Nurlaili Nurlaili Poedjadi, Maudy Rizkiana Pratama, Ahmad Putri, Degita Armelia Putri, Septina Raisya, Hanna Rangga, Naufal Fajri Rassyi, Sultan Fakhrur Rasyiqa, Dhaifina Recky Riady, Sabrina Aulia Riyanti, Santika Santika, Ria Santika, Vera Sari, Nadia Kumala Sari, Nawang Sasqia Desta, Safitri Setiani, Mefta Setioso, Agus Setyawan, Nurcahya Shafadillah, Mutia Siregar, Raja Syahmuda Slamet Suyanto Sri Maharani Sudarman Sudarman SUMIYATI SUMIYATI Syafrimen Syafril Tajuddin, Nilawati Talitha, Alaqsha Shafa Tamrin Tamrin Tuahta, Alexander Winda Rahmawati Yahya, Mufli yoga irawan Yuli Ristianingsih Yulianti Yulianti Yulinda, Virda Rahma Yusafrida Rasyidin Yusuf, Ridho Novriansyah Zafrullah, Zafrullah Zahra, Marisatu Zain, Amalia Zamhari, Ahmad