LAPORAN TUGAS AKHIR PROSEDUR PENERAPAN PAJAK PERTAMBAHAN NILAI PADA PT.BCS LOGISTICS
| Main Author: | ANDRIANSYAH, ASEP |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/5412/1/Tugas%20akhir.%20Prosedur%20penerapan%20pajak%20pertambahan%20nilai%20pada%20PT%20BCS%20Logistick.PDF https://eprints.untirta.ac.id/5412/ |
Daftar Isi:
- ABSTRACT Tax is an effort to achieve independence of a nation in terms of national development . Taxused as a source to finance state expenditures in national development and to implement Government policy in the field of economic , social , and political . One type of tax is the Value Added Tax ( VAT ) . Value Added Tax is a tax on consumption of goods and services produced or delivered by Taxable businessman. The study was conducted in PT BCS Logistics to determine the application of VAT on goods and services . There are three things that relate to the application of VAT among other calculation systems , recording systems , and reporting systems . The approach used in this study is a descriptive approach so that readers gain a clear picture of the implementation of the VAT levied until the start of the reporting system , along with the VAT calculation for the year 2013 . The methods used in data collection covers , observation , and documentation . PT BCS Logistics has met the applicable standard of taxation in Indonesia in the calculation , recording , and reporting of Value Added Tax . Keywords : Calculation , Recording , and Reporting VAT .