ANALYSIS OF CALCULATION, DEPOSIT AND REPORTING OF VALUE ADDED TAX (VAT) IN PT SENTONG SULTAN KERATON MOJOPAHIT PERIOD YEAR 2020

Sari, Venny Eka Elvia (2021) ANALYSIS OF CALCULATION, DEPOSIT AND REPORTING OF VALUE ADDED TAX (VAT) IN PT SENTONG SULTAN KERATON MOJOPAHIT PERIOD YEAR 2020. Other thesis, Universitas Darul Ulum.

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Abstract

This research aims to determine the calculation, deposit and reporting of Value Added Tax (VAT) at PT Sentong Sultan Keraton Mojopahit during the 2020 period, as well as to determine whether the procedure for calculating, depositing and reporting Value Added Tax (VAT) at PT Sentong Sultan Keraton Mojopahit during the period 2020 is in accordance with the applicable Tax Law.
The method used in sampling is purposive sampling which is obtained based on consideration of time and an adequate sample of reports. This research uses secondary data with the method of retrieval of documentation data in question is to copy data in the form of summary reports on purchases, sales and returns as well as observations made by observing directly to obtain an overview of the company's operational activities. Analysis of the data used is descriptive quantitative that is describing what it is from quantitative data in the form of a summary of reports on purchases, sales and returns.
The result show that the calculation of VAT at PT Sentong Sultan Keraton Mojopahit during the period of 2020 is not fully in accordance with the Taxation Law, but in carrying out the obligation to deposit VAT the procedure carried out by PT Sentong Sultan Keraton Mojopahit is in accordance with the Tax Law, namely depositing less VAT pay no later than the end of the following month after the end of the relevant tax period. And the entire reporting is in accordance with the Taxation Law, namely no later than the end of the following month after the end of the tax period in question.

Item Type: Thesis (Other)
Uncontrolled Keywords: Calculation, Deposit and Reporting of VAT
Subjects: University Structure > Fakultas Ekonomi > Akuntansi
University Structure > Fakultas Ekonomi > Akuntansi
H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: henny
Date Deposited: 15 Oct 2021 02:47
Last Modified: 15 Oct 2021 02:47
URI: http://repository.undar.ac.id/id/eprint/1559

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