Analysis on the calculation and the accounting application of value added tax on the financial statement at PT Centradist Partsindo Utama

Evelyn, Evelyn (2021) Analysis on the calculation and the accounting application of value added tax on the financial statement at PT Centradist Partsindo Utama. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is a source of income and have many functions that benefit the nation. One type of the tax is Value Added tax (VAT). VAT is a tax imposed on the purchase or sale of taxable goods and services from the tax imposition base. In maximizing VAT collection, many additions and improvements have been made to the regulations. Application of accounting in VAT is also required in the process of calculating, reporting and paying VAT up to the bookkeeping process. This study uses a qualitative descriptive method, which is a method that collects and analyzes VAT data and financial reports to make a conclusion regarding the application of its VAT. The research objective is to find out how the calculation and application of accounting in the company. The results of research at PT Centradist Partsindo Utama show that the calculation of VAT and the application of accounting in VAT are in accordance with applicable regulations in Indonesia./Pajak merupakan salah satu sumber pendapatan dan memiliki banyak fungsi yang menguntungkan negara. Salah satu jenis pajaknya adalah pajak Pertambahan Nilai (PPN). PPN merupakan pajak yang dikenakan dalam pembelian atau penjualan barang dan jasa kena pajak yang dikenakan dari dasar pengenaan pajak (DPP). Dalam memaksimalkan pemungutan PPN maka banyak dilakukan penambahan dan perbaikan di dalam peraturannya. Akuntansi PPN juga diperlukan dalam proses menghitung, melapor dan membayar PPN hingga ke bagian pembukuannya. Penelitian ini menggunakan metode deskriptif kualitatif yaitu metode yang mengumpulkan dan menganalisis data PPN dan laporan keuangannya untuk membuat suatu kesimpulan terkait penerapan PPNnya. Tujuan penelitian untuk mengetahui bagaimana perhitungan dan penerapan akuntansi di dalam perusahaan. Hasil penelitian di PT Centradist Partsindo Utama menunjukkan bahwa perhitungan PPN dan penerapan akuntansi PPN telah sesuai dengan peraturan yang berlaku di Indonesia.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Evelyn, EvelynNIM03012170065eveelyn.lim@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHantono, HantonoNIDN0127087802hantono.mdn@lecturer.uph.edu
Uncontrolled Keywords: Value Added Tax ; Accounting ; Financial Statement
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 16388 not found.
Date Deposited: 19 Aug 2021 02:19
Last Modified: 12 Jan 2022 09:29
URI: http://repository.uph.edu/id/eprint/42011

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