PROSEDUR PENGENAAN PPN PADA LAYANAN TELEKOMUNIKASI PT TELKOM INDONESIA WITEL SUMBAGSEL

YOLANDA, REIVA TITA and Meirawati, Eka (2025) PROSEDUR PENGENAAN PPN PADA LAYANAN TELEKOMUNIKASI PT TELKOM INDONESIA WITEL SUMBAGSEL. Diploma thesis, Sriwijaya University.

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Abstract

The author of this report discusses the procedures for imposing Value Added Tax (VAT) on telecommunications services implemented by PT Telkom Indonesia Witel Sumbagsel. In the ever-evolving digital era, a good understanding of tax imposition is very important for companies to ensure compliance with applicable tax regulations. The methods used in this study include data collection through direct observation, interviews with related staff, and analysis of relevant documents. The results of the study indicate that PT Telkom Indonesia Witel Sumbagsel has implemented procedures in accordance with tax provisions, including identification of services subject to VAT, calculation of tax rates, and timely reporting. However, there are challenges in dealing with regulatory changes and the need to update information systems. This study is expected to provide useful insights for companies in improving the efficiency and effectiveness of VAT management, as well as providing recommendations for future improvements. Keywords: Procedures, Value Added Tax (VAT), Customer Service, Telkom,

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Prosedur, Pajak Pertambahan Nilai (PPN), Customer Service, Telkom, : Prosedur, Pajak Pertambahan Nilai (PPN), Customer Service, Telkom, : Prosedur, Pajak Pertambahan Nilai (PPN), Customer Service, Telkom, Prosedur, Pajak Pertambahan Nilai, Customer Service, Telkom
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Reiva Tita Yolanda
Date Deposited:	28 Jul 2025 03:06
Last Modified:	28 Jul 2025 03:06
URI:	http://repository.unsri.ac.id/id/eprint/180838

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