Dewi, Caroline Agustine (2020) Evaluasi Pelaporan e-SPT Pajak Pertambahan Nilai (PPN) Pada PT. Hasil Abadi Perdana Di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Surabaya Fakultas Ekonomi.
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Abstract
This research on e-SPT reporting at PT. Hasil Abadi Perdana, the company is engaged in manufacturing industry and this company as oil palm cooking oil processing. This company as a taxable entrepreneur means that the company can perform value-added tax reporting already in the prevailing taxation regulations. The purpose of this research is to find out if the e-SPT reporting on value added tax conducted by PT. Abadi Perdana result is in accordance with the Tax Regulation Law No. 42 year 2009. This reporting is very important for every company, in this evaluation then the company in every report will be orderly and in accordance with law No. 42 year 2009. This research uses method of analyasis that is qualitative descriptive with the subject of this research is the company PT. Hasil Abadi Perdana and the object of this research is the reporting of value added tax e-SPT. Researchers looked at the e-SPT reporting documentation and also in pairing with the law No.42 year 2009. The results of this research indicate that there are some tax periods that have not been in accordance with the law No. 42 year 2009. The comparison can be concluded that the e-SPT reporting contained in the company is less in accordance with the prevailing taxation regulations.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Value Added Tax, e-SPT reporting, Law No. 42 year 2009. | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | Bagian Pengolahan | ||||||||
| Date Deposited: | 15 Dec 2021 02:57 | ||||||||
| Last Modified: | 15 Dec 2021 02:57 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/893 |
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