Penerapan Pajak Pertambahan Nilai (PPN), Penyetoran Dan Pelaporan Atas Pengadaan Barang PT. Amora Amanda Perkasa Pada Masa Tahun 2021

Yunita, Yunita (2022) Penerapan Pajak Pertambahan Nilai (PPN), Penyetoran Dan Pelaporan Atas Pengadaan Barang PT. Amora Amanda Perkasa Pada Masa Tahun 2021. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Pokok permasalahan yang dikaji dan ruang lingkupnya adalah mengenai pembayaran dan pemberitahuan pajak suatu nilai tambah (PPN), dimana keharusan tersebut dilaksanakan pada PT. Amora Amanda Perkasa telah dikukuhkan. Metode penulisan mengenakan preskriptif kuantitatif, dimana mengumpulkan data olahan dari karyawan, wawancara tatap muka, & dokumentasi. Subyek diteliti penulis ialah PT. Amora Amanda Perkasa pada objeknya dalam mencakup masalah pajak pertambahan nilai (PPN), menyetor & melaporkan pajak pertambahan nilai kepada perusahaan. Dapat menyimpulkan mengenai dalam menghitung pajak pertambahan nilai pada PT. Amora Amanda Perkasa sudah berpedoman pada “UU No. 42 Tahun 2009”. Oleh karena itu PT. Amora Amanda Perkasa berstatus kurang bayar, namun menyetor & melaporkan pajak dilaksanakan Amora Amanda Perkasa tidak mutlak sesuai dengan hukum (berlaku). Pada periode Januari, Februari, April, Juni dan Juli 2021 Amora Amanda Perkasa mengalami terlambat dalam menyetorkan pada saat melaporkan pajak pertambahan nilai pada bulan Januari, Februari, April, Juni, Juli dan Oktober. Kata Kunci : Pajak Pertambahan Nilai , Penyetoran , Pelaporan./ The main issue being studied and its scope is regarding the payment and notification of a value added tax (VAT), where this requirement is implemented at PT. Amora Amanda Mighty has been confirmed. The writing method uses quantitative prescriptive, which collects processed data from employees, face-to-face interviews, & documentation. The subject studied by the author is PT. Amora Amanda Perkasa in its object of covering the issue of value added tax (VAT), depositing & reporting value added tax to the company. Can conclude regarding in calculating the value added tax at PT. Amora Amanda Perkasa has been guided by “UU No. 42 of 2009". Therefore PT. Amora Amanda Perkasa is underpaid, however, depositing & reporting taxes is carried out by Amora Amanda Perkasa not absolutely in accordance with the law (applicable). In the period January, February, April, June and July 2021, Amora Amanda Perkasa experienced delays in depositing when reporting value added tax in January, February, April, June, July and October. Keywords : Value Added Tax, Deposit, Reporting

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