ANALISIS PENERAPAN PEMUNGUTAN PAJAK PERTAMBAHAN NILAI PADA BUMN SEBAGAI WAJIB PUNGUT PAJAK PERTAMBAHAN NILAI (STUDI PADA PT SEMEN BATURAJA)

PRATAMA, M EKKY YUDHA and Ermadiani, Ermadiani and Meirawati, Eka (2016) ANALISIS PENERAPAN PEMUNGUTAN PAJAK PERTAMBAHAN NILAI PADA BUMN SEBAGAI WAJIB PUNGUT PAJAK PERTAMBAHAN NILAI (STUDI PADA PT SEMEN BATURAJA). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01121003096.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (30MB) | Request a copy
Preview	Text RAMA_62201_01121003096_0020086602_0025056902_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (9MB) | Preview
	Text RAMA_62201_01121003096_0020086602_0025056902_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (10MB) | Request a copy
	Text RAMA_62201_01121003096_0020086602_0025056902_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01121003096_0020086602_0025056902_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (8MB) | Request a copy
	Text RAMA_62201_01121003096_0020086602_0025056902_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01121003096_0020086602_0025056902_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (978kB) | Request a copy

Abstract

The aim of this research is to analyze the implementation of the application of the Value Added Tax (VAT) imposition at PT SB and to analyze the compliance in meeting the obligations of the remittance and reporting of the Value Added Tax as well identify obstacles that appear related to the appointment of the returning PT SB as a VAT taxable Person. The researcher does the analysis using descriptive qualitative methods. The result shows that the changes of government regulation have impacts on company which tax payments become more and shortage in 2015 and there are no influence on VAT mechanism at PT SB as aVAT enterprise and a VAT Taxable Person, however there is a difference in payment mechanism. In the beginning of appointment as WAPU, the obstacle is the system which do not support the implementation is influential in each employee’s performance. In terms of taxation. PT SB is safe as WAPU BUMN Because the VAT that has been collected is deposited to the State treasury at end of the month has been appropriated by law No.42 year 2009 and SE-45/PJ/2012

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Implementation, Analysis, BUMN, Value Added Tax
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	05 Mar 2021 02:31
Last Modified:	05 Mar 2021 02:31
URI:	http://repository.unsri.ac.id/id/eprint/43447

Actions (login required)

View Item