Dahbi, Muhamad Chairil (2024) IMPLEMENTASI PEMUNGUTAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS TRANSAKSI FARMASI DI PT KIMIA FARMA TRADING & DISTRIBUTION CABANG SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This paper aims to observe the implementation and management of ValueAdded Tax (VAT) collection on pharmaceutical transactions at PT Kimia Farma Trading & Distribution. Specifically, the study examines the compliance of VAT collection practices with the provisions stipulated in Law Number 7 of 2021 on the Harmonization of Tax Regulations (UU HPP), particularly concerning ValueAdded Tax (VAT). A descriptive method with a qualitative approach is employed in this study. Data collection is conducted through observation, interviews with relevant employees at PT Kimia Farma, and documentation, including tax invoices and relevant company regulations. The collected data will be analyzed using descriptive analysis techniques. The expected outcome of this final project is a comprehensive overview of the practices of VAT collection and management on pharmaceutical transactions at PT Kimia Farma Trading & Distribution. Additionally, this study will identify whether the implementation of VAT collection and management aligns with the provisions set forth in Law Number 7 of 2021 on the Harmonization of Tax Regulations (UU HPP).
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan ini bertujuan untuk mengamati implementasi dan pengelolaan pemungutan Pajak Pertambahan Nilai (PPN) atas transaksi farmasi di PT Kimia Farma Trading & Distribution. Secara khusus, studi ini akan mengkaji kepatuhan praktik pemungutan PPN dengan ketentuan yang diatur dalam Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP), terutama terkait dengan Pajak Pertambahan Nilai (PPN). Studi ini menggunakan metode deskriptif dengan pendekatan kualitatif. Pengumpulan data dilakukan melalui observasi, wawancara dengan pegawai terkait di PT Kimia Farma, serta dokumentasi yang mencakup faktur pajak dan peraturan perusahaan yang relevan. Data yang diperoleh akan dianalisis menggunakan teknik analisis deskriptif. Hasil yang diharapkan dari tugas akhir ini adalah mendapatkan gambaran menyeluruh tentang praktik pemungutan dan pengelolaan PPN atas transaksi farmasi di PT Kimia Farma Trading & Distribution. Tugas akhir ini akan mengidentifikasi apakah pelaksanaan pemungutan dan pengelolaan PPN telah sesuai dengan ketentuan yang ditetapkan dalam Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP). | |||||||||
| Uncontrolled Keywords: | Collection, Pharmacy, Value Added Tax (VAT) Farmasi, Pajak Pertambahan Nilai (PPN), Pemungutan | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Muhamad Chairil Dahbi | |||||||||
| Date Deposited: | 19 Jun 2025 03:22 | |||||||||
| Last Modified: | 20 Jun 2025 02:33 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/49701 |
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