Afini, Riskia (2023) MEKANISME PEMUNGUTAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI ATAS PENGADAAN ALAT TULIS KANTOR PADA SEKRETARIAT DAERAH KABUPATEN SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This writing aims to find out the collection and reporting of Value Added Tax at the Regional Secretariat Office of Serang Regency, whether the application of VAT collection and reporting is in accordance with applicable regulations. The method used in writing this final report is descriptive method. The type of data used in this paper is primary data and secondary data. Primary data, namely the author conducted interviews directly with the Spending Treasurer as Tax Collector and Reporter. Based on observations obtained in the field during the internship implementation process, namely reporting and collection, the writing results show that collection and reporting are in accordance with applicable regulations. The results of this final report show that: (1) Value Added Tax Collection Mechanism for procurement of office stationery is in accordance with Law Number 42 of 2009 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, (2) Value Added Tax Reporting Mechanism for procurement of Office Stationery is in accordance with Director General of Taxes Regulation PER-17/PJ/ 2021 concerning Forms and Procedures for Making Proof of Tax Withholding and/or Collection, as well as Forms, Contents, Procedures for Filling in, and Submission of Periodic Notification Letters for Government Agencies.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan ini bertujuan untuk mengetahui mengetahui : (1) Mekanisme Pemungutan Pajak Pertambahan Nilai Atas Pengadaan alat Tulis kantor, (2) Mekanisme Pelaporan Pajak Pertambahan NilaiAtas Pengadaan alat tulis kantor. 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 Bendahara Pengeluaran selaku Pemungut dan Pelapor Pajak. Berdasarkan observasi yang diproleh di lapangan selama proses pelaksanaan magang yaitu pelaporan dan pemungutan, hasil penulisan menunjukkan bahwa pemungutan dan pelaporan sudah sesuai dengan peraturan yang berlaku Hasil dari laporan tugas akhir ini menunjukan bahwa : (1) Mekanisme Pemungutan Pajak Pertambahan Nilai atas pengadaan alat tulis kantor sudah sesuai dengan Undang-undang Nomor 42 Tahun 2009 Tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah, (2) Mekanisme Pelaporan Pajak Pertambahan Nilai atas pengadaan Alat Tulis Kantor sudah sesuai dengan Peraturan Direktur Jenderal Pajak PER-17/PJ/2021 Tentang Bentuk dan Tata Cara Pembuatan Bukti Pemotongan dan/atau Pemungutan Pajak, serta Bentuk, Isi, Tata Cara Pengisian, dan Penyampaian Surat Pemberitahuan Masa Bagi Instansi Pemerintah. | |||||||||
| Uncontrolled Keywords: | Collection, Reporting, Government, Treasures, VAT Pemungutan, Pelaporan, Bendahara, Pemerintah, PPN | |||||||||
| Subjects: | Communication > Science Journalism Communication > Communication (General) |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Riskia Afini | |||||||||
| Date Deposited: | 23 Aug 2023 11:02 | |||||||||
| Last Modified: | 12 Oct 2023 14:24 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/28305 |
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