Jurnal Ilmu dan Riset Akuntansi
Vol 3, No 10 (2014)

ANALISIS PENGARUH PENERAPAN TAX REVIEW ATAS PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. “ABC”

Anitarahmi, Astrid (Unknown)



Article Info

Publish Date
02 Aug 2016

Abstract

PT ABC has not used tax consultant service in carrying out its previous tax liability to examine theresult of tax report, but in 2013 before PT ABC carried out annual tax return report, the companyhired tax consultant service to review all of the company’s tax reports to make it suitable with theprevailing tax regulation. This research is held with the purpose to analyze how the implementation oftax review and tax planning that has been carried out by the tax consultant of PT ABC to the wholetax liabilities of the company particularly on the value-added tax (PPN) in which some differences inthe magnitude of the amount of value-added tax between the calculation that has been performed bythe employees of PT. ABC and tax consultant. Tax review that has been conducted is very useful tominimize all of the risk that has been caused by the error in the calculation of its tax liabilities.Keywords: Tax, Value-added Tax (PPN), Tax Review, Tax Planning.

Copyrights © 2014






Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...