Alexandra, Zalfa (2023) MEKANISME PERHITUNGAN PAJAK PERTAMBAHAN NILAI DAN PENAGIHAN KEPADA BENDAHARAWAN PEMERINTAH DI PT BTS. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
ABSTRACT MECHANISM FOR CALCULATION OF VALUE ADDED TAX AND BILLING TO THE GOVERNMENT TREASURER AT PT. BTS By: Zalfa Alexandra Taxes have a role that is quite impactful for social development in Indonesia, namely increasing the welfare and prosperity of the community. The problem that arises is the lack of accuracy in calculating Value Added Tax which was previously 10% to 11%, the calculation is not in accordance with applicable laws. This writing aims to find out how to calculate value added tax PT. BTS to be more thorough and what is the billing mechanism for PT. BTS to the government treasurer. This writing uses descriptive methods with data collection techniques in the form of interviews, observation, and documentation techniques. The object of this writing is PT. BTS in Serang City. The writing results show that PT. BTS during 2015 in general has complied with the applicable law, namely in terms of making calculations, and if an invoice is made incorrectly, PT. BTS can create a new invoice. In collecting Value Added Tax, it has complied with existing regulations, because in billing during 2015 it was not late, it had completed documents so that the treasurer was right in payment. Constraints - obstacles faced by the finance division against VAT at PT. BTS including; staff who were less thorough in the process of inputting calculation data and inputting data against invoice transactions so they had to issue a new invoice. Keywords: Mechanism, Value Added Tax, Billing
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Pajak memiliki peran yang cukup berdampak bagi pembangunan sosial di Indonesia yakni meningkatkan kesejahteraan dan kemakmuran masyarakat. Permasalahan yang timbul adalah kurangnya ketelitian dalam menghitung Pajak Pertambahan Nilai yang sebelumnya 10% menjadi 11%, perhitungan tidak sesuai dengan undang – undang yang berlaku. Penulisan ini bertujuan untuk mengetahui cara perhitungan pajak pertambahan nilai PT. BTS agar lebih teliti dan bagaimana mekanisme penagihan PT. BTS kepada bendaharawan pemerintah. Penulisan ini menggunkan metode deskriptif dengan teknik pengumpulan data berupa wawancara, observasi, dan teknik dokumentasi. Objek penulisan ini adalah PT. BTS di Kota Serang. Hasil penulisan menunjukkan PT. BTS selama tahun 2015 secara garis besar telah sesuai dengan Undang-Undang yang berlaku yaitu dalam hal melakukan Perhitungan, dan apabila salah membuatkan faktur maka PT. BTS bisa melakukan pembuatan faktur baru. Dalam melakukan penagihan Pajak Pertambahan Nilai, sudah memenuhi peraturan yang ada, karena didalam penagihan selama tahun 2015 tidak terlambat, sudah melengkapi dokumen sehingga bendaharawan tepat dalam pembayaran. Kendala – kendala yang dihadapi oleh divisi keuangan terhadap PPN di PT. BTS diantaranya; staff yang kurang teliti dalam proses penginputan data perhitungan dan penginputan data lawan transaksi faktur sehingga harus menerbitkan faktur baru. | |||||||||
| Uncontrolled Keywords: | Kata Kunci: Mekanisme, Pajak Pertambahan Nilai, Penagihan Keywords: Mechanism, Value Added Tax, Billing | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Mrs Zalfa Alexandra | |||||||||
| Date Deposited: | 01 Aug 2023 14:53 | |||||||||
| Last Modified: | 01 Aug 2023 14:54 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27357 |
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