MEDIA BISNIS
Vol 8 No 1 (2016): MEDIA BISNIS

TATA CARA PERHITUNGAN, PENYETORAN, PELAPORAN, PENCATATAN PPN ATAS USAHA JASA KONSTRUKSI

MEIRISKA FEBRIANTI (STIE Trisakti)

Article Info

Publish Date
11 Oct 2018

Abstract

The purpose of this research is to analyze the calculation, payment, reporting and recording of Value Added Tax (VAT) by CV.SM in the year 2013 based on Value Added Tax (VAT) law number 42/ 2009 This research used descriptive analysis method to analyze and compare the data obtained from the company with the taxation rules. The secondary data collected are the VAT invoices 2013, monthly VAT returns, tax payment slips, annual tax return and tax collection letter. The result shows that CV. SM has done the calculation, payment and reporting Value Added Tax (VAT) in compliance with VAT regulations.

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Journal Info
MEDIA BISNIS
Website

Abbrev

mb

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Media Bisnis is biannual publication issued in the month of March and September. Media Bisnis is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human ...