Stephanie, Stephanie (2022) The analysis of implementation of vat exemption facilities based on pp number 81 year 2015 at PT Inferco. Bachelor thesis, Universitas Pelita Harapan.
Preview
Title.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (35kB) | Preview
Preview
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (375kB) | Preview
Preview
ToC.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (597kB) | Preview
Preview
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (546kB) | Preview
![Chapter2 [thumbnail of Chapter2]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (3MB)
![Chapter3 [thumbnail of Chapter3]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (266kB)
![Chapter4 [thumbnail of Chapter4]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
![Chapter5 [thumbnail of Chapter5]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (272kB)
Preview
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (306kB) | Preview
![Appendices [thumbnail of Appendices]](http://repository.uph.edu/style/images/fileicons/text.png)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (2MB)
Abstract
Taxes are one of the main sources of income in Indonesia, other than oil
and natural gas, which play a very important role in the sustainable economy of
Indonesia. VAT is a tax imposed on the consumption of goods or services
domestically (within the Customs Area). The object of this research is the
company PT Inferco as a company engaged in the distribution of fertilizers that
are both subject to VAT and VAT-free. The purpose of this study is to provide tax
planning that can help reduce the tax payable of PT Inferco.
The method used in this research is descriptive and qualitative analysis
method, which is a research method that utilizes qualitative data and is focused on
description. The type of data used in this research is primary and secondary data
using observation and interview techniques.
The results show that PT Inferco is still not mastering the tax regulations
since not using tax facilities provided by government. Thus, it is very important to
upgrade tax knowledge for employees of PT Inferco./Pajak merupakan salah satu sumber pendapatan yang utama di Indonesia di
samping sumber minyak bumi dan gas alam yang sangat penting peranannya bagi
keberlanjutan perekonomian Indonesia. PPN merupakan pajak yang dikenakan
atas konsumsi barang atau jasa dalam negeri (dalam Daerah Pabean). Objek
penelitian ini adalah perusahaan PT Inferco sebagai perusahaan yang bergerak
dalam bidang distributor pupuk yang dikenakan PPN maupun bebas PPN. Tujuan
penelitian ini adalah untuk memberikan perencanaan pajak yang dapat
membantu mengurangi hutang pajak pada PT Inferco.
Metode yang digunakan dalam penelitian ini adalah metode analisis
deskriptif dan kualitatif, yaitu suatu metode penelitian yang memanfaatkan data
kualitatif dan difokuskan pada penjabaran. Jenis data yang dipergunakan dalam
riset ini adalah data primer dan sekunder dengan menggunakan teknik observasi
dan wawancara.
Hasil menunjukkan bahwa PT Inferco masih belum menguasai peraturan
pajak karena tidak memanfaatkan fasilitas pajak yang diberikan pemerintah.
Maka, sangat penting untuk meningkatkan pengetahuan perpajakan bagi
karyawan PT Inferco.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Stephanie, Stephanie NIM03012190049 stephanieee151120@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Satria, Frinan NIDN0118099201 frinan.satria@lecturer.uph.edu |
Uncontrolled Keywords: | vat; strategic bkp; vat exempt |
Subjects: | 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 27914 not found. |
Date Deposited: | 15 Feb 2023 02:17 |
Last Modified: | 15 Feb 2023 02:17 |
URI: | http://repository.uph.edu/id/eprint/54369 |