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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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) | ||||||||
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Uncontrolled Keywords: | value added tax, PKP with specific criteria, supporting document | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
Depositing User: | Users 23 not found. | ||||||||
Date Deposited: | 29 Jun 2020 07:22 | ||||||||
Last Modified: | 17 Apr 2023 03:19 | ||||||||
URI: | http://repositori.ukdc.ac.id/id/eprint/315 |
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