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Analysis of the Application of Value Added Tax on Port Services based on Undang - Undang Nomor 7 Tahun 2021 at PT Kaltim Kariangau Terminal, East Kalimantan Monica Omega Torba; Inggriani Elim; Anneke Wangkar
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 1 No. 9 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v1i9.6531

Abstract

Value Added Tax (VAT) is a tax levy imposed on sales and purchase transactions of taxable goods or services carried out by Individual Taxpayers and Corporate Taxpayers who have been confirmed as Taxable Entrepreneurs (PKP). This research aims to find out that the implementation of Value Added Tax in companies is in accordance with Undang-undang No 7  Tahun 2021. The research method used in this research is a descriptive method with a qualitative approach and data is obtained through interviews and documentation. The research results show that the implementation of Value Added Tax at PT Kaltim Kariangau Terminal is in accordance with Undang – Undang No. 7 Tahun 2021.
Analysis of the Application of Value Added Tax on Port Services based on Law Number 7 of 2021 at PT Kaltim Kariangau Terminal, East Kalimantan Monica Omega Torba; Inggriani Elim; Anneke Wangkar
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6472

Abstract

Value Added Tax (VAT) is a tax levy imposed on sales and purchase transactions of taxable goods or services carried out by Individual Taxpayers and Corporate Taxpayers who have been confirmed as Taxable Entrepreneurs (PKP). This research aims to find out that the implementation of Value Added Tax in companies is in accordance with Law Number 7 of 2021. The research method used in this research is a descriptive method with a qualitative approach and data is obtained through interviews and documentation. The research results show that the implementation of Value Added Tax at PT Kaltim Kariangau Terminal is in accordance with Law Number 7 of 2021. .