MUNADI, AKHMAD (2023) EVALUASI PERHITUNGAN PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI DI PENGADILAN NEGERI SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of writing this Final Assignment Report is to find out whether calculation of deposits and reporting of value added tax at the Office Serang City Court is in accordance with the regulations of Law No. 7 2021 changes to VAT Law Number 42 of 2009 and obstacles What happened was there was a delay The method used in writing this Final Assignment Report is method descriptive, data collection methods used are interviews, observation, and documentation techniques. The results of this final assignment report show that the calculation and deposit mechanism and VAT reporting at the Serang District Court in accordance with Law no. 7 of the year 2021 amendments to the VAT Law number 42 of 2009, still in implementation there are problems in calculation reports, deposits and reporting but it has been done resolved to overcome this obstacle by adding street vendors/SDM in the Serang city court
Item Type: | Thesis (D3) | |||||||||
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Additional Information: | Tujuan dari penulisan Laporan Tugas Akhir ini adalah untuk mengetahui apakah penghitungan penyetoran dan pelaporan pajak pertambahan nilai di Kantor Pengadilan Kota Serang apakah sudah sesuai dengan peraturan Undang- undang No 7 tahun 2021 perubahan atas Undang-undang PPN Nomor 42 tahun 2009 dan hambatan yang terjadi pernah terjadi keterlambatan Metode yang digunakan dalam penulisan Laporan Tugas Akhir ini adalah metode deskriptif, Metode pengumpulan data yang digunakan yaitu wawancara, observasii, dan teknik dokumentasi. Hasil laporan tugas akhir ini diketahui bahwa mekanisme Perhitungan, Penyetoran dan Pelaporan PPn di Pengadilan Negerii Serang sesuai dengan UU no 7 tahun 2021 perubahan atas UU PPN nomor 42 tahun 2009 , dalam terlaksanaanya masih terdapat kendala telat laporan perhitungan, penyetoran dan pelaporan namun telah teratasi untuk mengatasi kendala tersebut dengan menambahkan PKL/SDM di Pengadilan Kota Serang | |||||||||
Subjects: | H Social Sciences > HB Economic Theory | |||||||||
Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
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Depositing User: | Mr Akhmad Munadi | |||||||||
Date Deposited: | 21 Feb 2024 09:36 | |||||||||
Last Modified: | 21 Feb 2024 09:36 | |||||||||
URI: | http://eprints.untirta.ac.id/id/eprint/33244 |
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