RAHAYU, DEVI and Hidayati, Kusni and Syafii, Syafii (2021) ANALISIS PENERAPAN PENGHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. SKS DI SIDOARJO. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
This study aims to determine the application of calculating, depositing and reporting Value Added Tax applied by PT. SKS, and its conformity with the applicable tax regulations. This research method uses a qualitative approach with a descriptive method by collecting data related to VAT, such as Notification Letters (SPT) for the 2018 VAT Period, 2019 and 2020. The data sources used are primary data and secondary data. Data collection techniques with preliminary studies, literature studies and field studies. The results of this study conclude that the application of calculating, depositing and reporting Value Added Tax applied by PT. SKS is in accordance with Law Number 42 of 2009 where from the results of the calculation of VAT overpayments the company makes a policy to be compensated in the next tax period and for the results of the calculation of VAT underpayments the company deposits the VAT payable underpayments to the state treasury. However, in filling out the Periodic VAT SPT, there was an error that required PT. SKS to revise by making corrections to the Periodic VAT SPT.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Value Added Tax, Application, Calculation, Deposit and Reporting |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 11 Jul 2022 04:56 |
| Last Modified: | 11 Jul 2022 04:57 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/1254 |
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