Analisis Perhitungan dan Pelaporan Pajak Pertambahan Nilai (PPN) pada Perusahaan Properti (Studi Kasus pada PT. Metro Permata Raya Bandung)
Daftar Isi:
- Value added tax is one that is collcted and a imposed on ceding of taxable goods and service. The tax is collected through tax invoice. The variance between incoming and outcoming tax is payable value added tax and paid to the state. The calculation of payable tax that must be paid by organization should comply with tax regulation. This research has purpose to know how to calculate vat out and vat in to know the sum of vat that must pay or over paid and how to report vat in to be credited and can be not credited inthe sum of value added tax, espesially in effort of service port. This research has done in PT. Metro Permata Raya on Soekarno Hatta street, Bandung. Data resource in this research has taken from the part of taxation and financing and the other documents related with this research. The technic of data collecting through documentation and literature. The methode of data analyzed is used explorative and descriptive method. The hypothesis is Ho: calculation and reporting of value added tax have a positive impact on the tax due and Ha: calculation and reporting of value added tax not have a positive impact on the tax due. Result is calculation and reporting of value added tax have a positive impact on the tax due.