MEKANISME PEMUNGUTAN PPN ATAS PENGADAAN BARANG DAN JASA DI PT PERTAMINA HULU ROKAN ZONA 4 PRABUMULIH

AZ-ZAHRA, DELLA RACHMANISSA and Patmawati, Patmawati (2025) MEKANISME PEMUNGUTAN PPN ATAS PENGADAAN BARANG DAN JASA DI PT PERTAMINA HULU ROKAN ZONA 4 PRABUMULIH. Diploma thesis, Sriwijaya University.

	Image RAMA_62401_01010582226097_cover.jpeg - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (217kB)
	Text RAMA_62401_01010582226097.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (6MB) | Request a copy
	Text RAMA_62401_01010582226097_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (9MB) | Request a copy
	Text RAMA_62401_01010582226097_0228128703_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB)
	Text RAMA_62401_01010582226097_0228128703_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (668kB) | Request a copy
	Text RAMA_62401_01010582226097_0228128703_03.pdf - Accepted Version Restricted to Registered users only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62401_01010582226097_0228128703_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (327kB) | Request a copy
	Text RAMA_62401_01010582226097_0228128703_05_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (183kB) | Request a copy
	Text RAMA_62401_01010582226097_0228128703_06_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy

Abstract

The purpose of this report is to understand the mechanism of Value Added Tax (VAT) collection on the procurement of goods and services at PT Pertamina Hulu Rokan Zona 4 Prabumulih, which has the status of a Cooperation Contract Contractor (KKKS) that has an obligation as a Collector (WAPU). Through internship activities, the author observed and studied the process and provisions for collecting, reporting, and depositing VAT carried out by PT Pertamina Hulu Rokan Zona 4 Prabumulih. This report was compiled by looking at the existing facts and data collection was carried out based on the results of observations. Observations show that the VAT collection mechanism at PT Pertamina Hulu Rokan Zone 4 Prabumulih is running in accordance with the Regulation of the Minister of Finance Number 73/PMK.03/2010. The use of the ODR system supports transparency, data accuracy, and efficiency of tax administration. The implementation of a digital system in VAT management strengthens the company's compliance with tax regulations and minimizes the risk of administrative errors. This report also provides a practical overview of tax practices in the upstream oil and gas industry.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Value Added Tax (VAT), Mandatory Tax Collection (WAPU), PT Pertamina Hulu Rokan.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Della Rachmanissa Az Zahra
Date Deposited:	28 Jul 2025 04:24
Last Modified:	28 Jul 2025 04:24
URI:	http://repository.unsri.ac.id/id/eprint/181084

Actions (login required)

View Item