OKTAVIANI, ANNISA DWI (2025) ANALISIS MEKANISME PEMUNGUTAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI ( PPN ) PADA PERUSAHAAN XYZ. D3 thesis, UNIVERSITAS PGRI MADIUN.
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BAB I.pdf Download (218kB) |
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Abstract
Value Added Tax is a tax imposed on every sale and purchase of goods or services that occurs to individual taxpayers or business entities that have the status of Taxable Entrepreneurs. This study aims to understand how the mechanism is implemented in carrying out the procedures for collecting and reporting VAT at PT XYZ and from this study can be concluded and produce a deep understanding related to the conditions currently faced by a company XYZ in collecting and reporting its taxes. This study was conducted using primary and secondary data obtained from PT XYZ located in Madiun through observation, interviews and documentation. In this type of research using a qualitative descriptive research method with a case study approach. The results of this study indicate that PT XYZ (1) experienced an underpayment of VAT when reporting its VAT due to a higher output tax than input tax. 2) PT XYZ also experienced an overpayment, which occurred when the input tax paid on purchases to support the business was greater than the output tax. Efforts can be made to strengthen the overall input tax management system while adhering to strict procedures to ensure every input tax invoice received is valid. Keywords: Compliance, Collection, Payment, VAT
| Item Type: | Thesis/Skripsi/Tugas Akhir (D3) |
|---|---|
| Kata Kunci: | Compliance, Collection, Payment, VAT |
| Subjects: | A Social Sciences > HD Industries. Land use. Labor A Social Sciences > HF Commerce |
| Divisions: | Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak |
| Depositing User: | OKTAVIANI DWI ANNISA |
| Date Deposited: | 27 Aug 2025 02:57 |
| Last Modified: | 27 Aug 2025 02:57 |
| URI: | http://eprint.unipma.ac.id/id/eprint/4527 |
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