Jurnal Administrasi Bisnis Terapan
Vol 2, No 1 (2019): Jurnal Administrasi Bisnis Terapan

ASPEK PAJAK PERTAMBAHAN NILAI PADA BIRO PERJALANAN WISATA (STUDI KASUS PT V)

elsie kasim (Unknown)
Fildza Virginia (Unknown)

Article Info

Publish Date
31 Dec 2019

Abstract

This study discusses the aspects of Value Added Tax on travel bureau (case study of PT V). Data collection techniques used in this study is literature studies (Library Research) and field studies (Field Research). The results of research and analysis can be concluded as follows The amount of tax base for submission which includes brokerage and/or agency services is replacement, amounting to 100% of the total cost. The amount of tax base of services that do not include brokerage services and/or agency using other values as the basis for the tax is 10%. Obstacles is the limitation of insight and understanding of the opposing party's transactions concerning taxation on the travel bureau.Key words: Value Added Tax, Travel Bureau, Case Study

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Journal Info
Jurnal Administrasi Bisnis Terapan
Website

Abbrev

jabt

Publisher

Universitas Indonesia

Subject

Economics, Econometrics & Finance Public Health Social Sciences Other

Description

Jurnal Administrasi Bisnis Terapan (JABT) is a journal under the Vocational Education Program of University of Indonesia. JABT is a media for scientific publications that publish the results of applied research on the scope of insurance administration, banking administration, tax administration, ...