Putra, Tommy Eka (2012) Evaluasi Perlakuan Akuntansi Pajak Pertambahan Nilai Pada Perusahaan Jasa Kontraktor Tambang Batu Bara. S1 thesis, STIE Indonesia Banking School.
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Abstract
This study aims to analyze the accounting treatment of Value Added Tax on the company’s coal mining contractor services and to find out whether the company has implemented procedures in accordance with prevailing regulations. The research conducted was to analyze how accounting policies and procedures in force in the company. Purchasing and rendering of Taxable Services, recording into the accounting, calculation and payment of Value Added Tax and its reporting. The results showed that the application of VAT needs to be done in order to determine the amount of input tax that is credited with output tax. Then to know whether there happens restitution and compensation to the next tax period. VAT accounting company has done a pretty good and adequate. It is described in terms of timeliness of payment and reporting of SPT-term VAT. Keywords: Accounting Treatment, Value Added Tax, Contractor Services.
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Ms Dyta Medina |
| Date Deposited: | 10 Nov 2020 08:55 |
| Last Modified: | 10 Nov 2020 08:55 |
| URI: | http://repository.ibs.ac.id/id/eprint/1267 |
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