Analisis Akuntansi dan Perpajakan Atas Proses Penjualan Pada Perusahaan Distributor Air Mineral di Surabaya

Kusumasari, Angelia Anita and Lusy, Lusy (2022) Analisis Akuntansi dan Perpajakan Atas Proses Penjualan Pada Perusahaan Distributor Air Mineral di Surabaya. Jurnal Akuntansi dan Pajak, 23 (2). pp. 1-8. ISSN 1412-629X

	Text 7351-22342-1-PB.pdf Restricted to Registered users only Download (475kB) | Request a copy
	Text 6. HASIL SIMILARITY-LUSY-ANALISIS AKUNTANSI DAN PERPAJAKAN ATAS PROSES PENJUALAN.pdf Restricted to Registered users only Download (753kB) | Request a copy
	Text 6. Bukti Submit JAP Analisis Akuntansi dan Perpajakan Atas Proses Penjualan.pdf Restricted to Registered users only Download (132kB) | Request a copy

Abstract

Accounting is the art of recording, summarizing, analyzing and reporting file, relating to financial transaction in a business or company. The type of file used in this study is qualitative with file related to sales in October 2022. This study aims to analyze the taxation process, related to sales, as well as observe the truth between sales according to tax regulations and those that have been recorded by the company. The research results show that the company has recorded sales. The recording of sales transactions, also matches the terms of sale and the selling price agreed with the customer. As for taxation, the company has created sales invoices through the e-faktur application. Tax invoices related to Value-Added Tax (VAT) output are in accordance with exiting sales at the company. In October, there is an redeption because all invoices that have been created will be reviewed again. If there is an incorrect invoice, a replacement invoice will be created. In October 2022, PT. LTS pays output VAT in the amount of Rp. 29,218,115 with underpaid SPT.

Item Type:	Article
Uncontrolled Keywords:	Tax, Sales, Value-Added Tax
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Lusy Lusy
Date Deposited:	20 Feb 2023 07:23
Last Modified:	06 May 2024 06:28
URI:	http://repositori.ukdc.ac.id/id/eprint/1338

Actions (login required)

View Item