ANALISIS PERENCANAAN PAJAK ATAS RESTITUSI PAJAK PERTAMBAHAN NILAI (PPN) (STUDI KASUS NINDYA TANJUNG RAYA KSO)

KURNIAWAN, MUHAMMAD AGUS and Fuadah, Luk Luk and Safitri, Rika Henda (2019) ANALISIS PERENCANAAN PAJAK ATAS RESTITUSI PAJAK PERTAMBAHAN NILAI (PPN) (STUDI KASUS NINDYA TANJUNG RAYA KSO). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effort of tax planning for VAT refunds to minimize correction by the Tax Auditor. The research object used was Nindya Tanjung Raya KSO and the method used in this study was descriptive with a qualitative approach by visiting companies directly and conducting observations, documentation, and interviews directly with company staff to request information. From the analysis it is known that Nindya Tanjung Raya KSO conducts detailed tax planning with the Taxation Law on VAT Restitution Procedures and based on the experience of Employees who have carried out the VAT Restitution process as their literature and literature. In addition, Nindya Tanjung Raya KSO carried out tax planning by implementing a policy of delaying VAT payments to vendors with a mutual agreement aimed at avoiding positive corrections.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	PPN, Restitusi PPN, Perencanaan Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 4343 not found.
Date Deposited:	15 Jan 2020 07:17
Last Modified:	15 Jan 2020 07:17
URI:	http://repository.unsri.ac.id/id/eprint/24172

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