Perhitungan Pajak Pertambahan Nilai Pada CV. Citra Panca Gemilang Di Surabaya

Noang, Marie Carolina Ranny Puspitawati (2015) Perhitungan Pajak Pertambahan Nilai Pada CV. Citra Panca Gemilang Di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika.

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

Abstract

Tax is one of the main sources of income in addition to the oil companies and gas are very important role for the survival of Indonesia. VAT is a tax imposed on the consumption of goods or services in the country (the customs area). Object of this research is a CV. Citra Panca Gemilang company established in 2008 which is located at Jl. Ngagel Jaya Indah 5. CV. Citra Panca Gemilang as a company engaged in the trade in goods airconditioner charged VAT, as in general make a purchase with Input Tax which can be credited. The purpose of this research was to determine the mechanism of calculation of VAT and the VAT paid less or more in accordance with the VAT Law No. 42/2009. The method used in this research is descriptive and qualitative analysis method, namely the method of discussion of issues that are elaborate, describing, comparing and describes a situation that one can draw a conclusion. The type of data used are primary data and secondary data using observation and interview techniques. The results showed that the CV. Citra Panca Gemilang excess payment is often the case in almost every month of the year 2013 until 2014 and there is only one month who have less pay, namely in April 2013 and March 2014. However, the application of VAT in the calculation of CV. Citra Panca Gemilang has almost accordance with the Law on VAT No. 42 of 2009.

Item Type:

Thesis (Undergraduate)

Contributors: