Analisa Kesiapan Restitusi Pajak Pertambahan Nilai pada PT Lab Medika Sejahtera Surabaya.

Lutfianti, Nur 'aini (2016) Analisa Kesiapan Restitusi Pajak Pertambahan Nilai pada PT Lab Medika Sejahtera Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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Official URL: http://repositori.ukdc.ac.id/

Abstract

Value added tax is a tax to calculate how much value added in goods or service.To calculate payable tax is output tax minus input tax. Overpayment of taxes we can get refunds or restitution. From company data, researcher conducted an analysis on the document as supporting document of Value added tax refunds. This study used descriptive qualitative approach through interview and observations. The results showed that Lab Medika Sejahtera company should not ask value added tax refunds. It was showed from data analysis that there are many receipt of goods documents were not made by company and from opinion of independent auditor’s report give a qualified opinion in 2014.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorWawolangi, Jeanne A.NIDN0707015701UNSPECIFIED
Uncontrolled Keywords: value added tax, PKP with specific criteria, supporting document
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Prodi Akuntansi
Depositing User: Christina Agnesia
Date Deposited: 29 Jun 2020 07:22
Last Modified: 05 Jan 2021 06:18
URI: http://repositori.ukdc.ac.id/id/eprint/315

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