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ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT.CITA BAJA AUTOTRUCK

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ABSTRACT ANALYSIS COMPLIANCE OF CALCULATION, DEPOSITION AND REPORTING VALUE ADDED TAX(VAT) ON PT. CITA BAJA AUTOTRUCK Written by: Laveli Siburian Nim: 1232021 The purpose of this study was conducted to determine the calculation, deposit and reporting of Value Added Tax on PT. Cita Baja Autotruck, in January 2015 through December 2015. The study was conducted by using descriptive method, that data was collected on real state, processed, analyzed, and conclusions drawn. Data retrieved through documentary studies by the documents related to the research conducted. Data were analyzed based on research results.The calculation of the PT. Cita Baja Autotruck using Tax Invoice was calculated by multiplying the Tax Base with a VAT rate of 10%. To calculate the tax underpayment or overpayment, the company uses the VAT return period by accumulating entire output tax minus the Input Tax. Based on the results of research conducted by the author, PT. Cita Baja Autotruck was a taxable entrepreneur obedient in the taxation laws in force.In 2015 remittance of VAT on PT. Cita Baja Autotruck every month more transactions underpayment of the overpayment but the amount of the overpayment in 2015 is greater than the underpayment and implementation deposits on PT. Cita Baja Autotruck not follow the law in force due in March and December PT. Cita Steel Autotruck late in depositing its VAT.Reporting Implementation of VAT on PT. Cita Baja Autotruck carried out according to the Law of taxation applicable in Indonesia. Although in January and March Melapor not timely. PT. Cita Baja Autotruck can be said yet obedient because not timely in its VAT reporting. Keyword : Value Added Tax (VAT)