Rahmawati, Rani (2023) IMPLEMENTASI PEMUNGUTAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT ESTATE FACILITY MANAGEMENT. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
Rani Rahmawati_5503190001_Fulltext.pdf Restricted to Registered users only Download (24MB) |
|
Text
Rani Rahmawati_5503190001_BAB l.pdf Restricted to Registered users only Download (6MB) |
|
Text
Rani Rahmawati_5503190001_BAB II.pdf Restricted to Registered users only Download (523kB) |
|
Text
Rani Rahmawati_5503190001_BAB III.pdf Restricted to Registered users only Download (268kB) |
|
Text
Rani Rahmawati_5503190001_BAB IV.pdf Restricted to Registered users only Download (592kB) |
|
Text
Rani Rahmawati_5503190001_BAB V.pdf Restricted to Registered users only Download (291kB) |
|
Text
Rani Rahmawati_5503190001_LAMPIRAN.pdf Restricted to Registered users only Download (1MB) |
Abstract
ABSTRACT IMPLEMENTATION OF VALUE ADDED TAX COLLECTION AND REPORTING AT PT ESTATE FACILITY MANAGEMENT By : Rani Rahmawati The purpose of writing this Final Project is to find out: (1) Implementation of Value Added Tax Collection at PT Estate Facility Management, (2) To find out what causes VAT at PT. Plantation Facility Management. The method used in writing this final report is a descriptive method. The types of data used in this paper are primary data and secondary data. The primary data is the author conducted direct interviews with the Expenditure Treasurer as the Collector and Tax Reporter. Secondary data obtained by the author from several written and unwritten sources related to the title. Sources of data used are field data and literature that the authors obtained by directly examining documents and data regarding Value Added Tax. Data collection methods used are interviews, observation, and documentation techniques. The results of this final report show that: (1) Implementation of Value Added Tax Collection and Reporting at PT. Estate Facility Management is in accordance with Law Number 42 of 2009 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, and has followed the Regulation of the Minister of Finance Number 85/PMK.03/2012 and Regulation of the Minister of Finance Number 136/PMK. 03/2013 (2) To find out what causes VAT at PT. Estate Facility Management, such as the refusal of a Payment Order, can be overcome by the head of the company by resubmitting the corrected data after obtaining a dispensation from the head of the KPPN with the condition that the submission uses a Dispensation Request Letter. Keywords : Collection and Reporting of Value Added Tax.
| Item Type: | Thesis (D3) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | ABSTRAK IMPLEMENTASI PEMUNGUTAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. ESTATE FACILITY MANAGEMENT Oleh : Rani Rahmawati Tujuan dari penulisan Tugas Akhir ini untuk mengetahui : (1) Implementasi Pemungutan dan Pelaporan Pajak Pertambahan Nilai pada PT. Estate Facility Management, (2) Untuk mengetahui apa penyebab terjadinya PPN pada PT. Estate Facility Management. Metode yang digunakan dalam Penulisan Laporan Tugas Akhir ini adalah metode deskriptif. Jenis data yang digunakan dalam penulisan ini adalah data primer dan data sekunder. Data primer yaitu penulis melakukan wawancara secara langsung dengan Pegawai/staff Pajak selaku Pemungut dan Pelapor Pajak. Data sekunder diperoleh penulis dari beberapa sumber tertulis maupun tidak tertulis yang berhubungan dengan judul. Sumber data yang digunakan adalah data lapangan dan kepustakaan yang penulis peroleh dengan meneliti langsung dokumen-dokumen serta data mengenai Pajak Pertambahan Nilai. Metode pengumpulan data yang digunakan yaitu wawancara, observasi, dan Teknik dokumentasi. Hasil dari Laporan Tugas Akhir ini merupakan bahwa : (1) Implementasi Pemungutan dan Pelaporan Pajak Pertambahan Nilai pada PT. Estate Facility Management sudah sesuai dengan Undang-undang Nomor 42 Tahun 2009 Tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah, dan sudah mengikuti Peraturan Menteri Keuangan Nomor 85/PMK.03/2012 dan Peraturan Menteri Keuangan Nomor 136/PMK.03/2013 (2) Untuk mengetahui apa penyebab terjadinya PPN pada PT. Estate Facility Management seperti penolakan Surat Perintah Membayar bisa diatasi oleh pihak kepala perusahaan dengan mengajukan kembali data yang telah diperbaiki setelah memperoleh dispensasi dari kepala KPPN dengan syarat pengajuan menggunakan Surat Permohonan Dispensasi. Kata Kunci : Pemungutan dan Pelaporan Pajak Pertambahan Nilai. | |||||||||
| Subjects: | Communication > Science Journalism Communication > Communication (General) |
|||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
|||||||||
| Depositing User: | Rani Rahmawati | |||||||||
| Date Deposited: | 23 Feb 2023 15:08 | |||||||||
| Last Modified: | 23 Feb 2023 15:08 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/21929 |
Actions (login required)
 |
View Item |