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ANALISIS PELAKSANAAN PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI BARANG KENA PAJAK PADA PT.PERUSAHAAN PERDAGANGAN INDONESIA (PERSERO) CABANG PURWOKERTO

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ABSTRACT ANALYSIS OF CALCULATION, DEPOSITION, AND VALUE ADDED TAX REPORTING OF TAXABLE INDONESIA TRADING COMPANY BRANCH PURWOKERTO by: Werpin Gultom The study was conducted to determine the purpose of the implementation of the calculations, remittance, and reporting of Value Added Tax on taxable goods Against Trafficking Indonesia Trading Company (Persero) which was housed in Jl.Jenderal Sudirman No. 347 Purwokerto. The study was conducted by using descriptive method by which data was collected based on the real situation, analyzed, processed, and finally be concluded. Data was collected using the research instrument interview and documentation study. After the interview data was processed using qualitative methods. Documentation of data processed using qualitative methods. Calculation execution, depositing and reporting on the Value Added Tax Trade Indonesia Trading Company (Persero) carried out in accordance with the regulations of the Directorate General of Tax, so that never got sanctions or fines from the Tax Officer. Implementation of Value Added Tax calculations using the Tax Base multiplied by ten percent. In Depositing never passed the fifteenth day of the following month as specified Directorate General of Taxation. Tax paid by the company always had overpaid output tax due was less than the Input Tax. Reporting was always done before the fifteenth of each month and are always reported properly. Paying for goods taxable Indonesia Trding Company (Persero) Branch Purwokerto studying and applying the Law General Provisions and Tax Procedures and Their Implementation Regulations calculations, remittance and reporting VAT.