PROSEDUR PENGKREDITAN PAJAK MASUKAN TERHADAP PAJAK MASA PPN PADA APOTEK MARINDI CAKRAWALA BERSAMA

SATRIA, BIMA and Syathiri, Ahmad (2025) PROSEDUR PENGKREDITAN PAJAK MASUKAN TERHADAP PAJAK MASA PPN PADA APOTEK MARINDI CAKRAWALA BERSAMA. Diploma thesis, Sriwijaya University.

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Abstract

This final report is the result of a field internship at Marindi Cakrawala Bersama Pharmacy from January to March 2025, focusing on the mechanism of crediting Input Tax against VAT within a single tax period and its application in the pharmaceutical business. Data were collected through observation, documentation, and brief interviews during the internship, which revealed that the Input Tax credit procedures—including tax invoice validation, transaction recording, and monthly reporting using a digital system—have been implemented systematically. The orderly and well-documented application of these procedures minimizes the risk of errors and tax penalties, making this report a practical reference for business owners and related parties. Keywords: Input Tax, Output Tax, VAT, Tax Invoice, Periodic Tax Return, Taxable Entrepreneur.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Keywords: Input Tax, Output Tax, VAT, Tax Invoice, Periodic Tax Return, Taxable Entrepreneur.
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Bima Satria
Date Deposited:	26 Jul 2025 15:32
Last Modified:	26 Jul 2025 15:32
URI:	http://repository.unsri.ac.id/id/eprint/180586

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