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ANALISIS PELAKSANAAN PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. MEERKATS FLEXIPACK INDONESIA

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ABSTRACT ANALYSIS OF CALCULATION, DEPOSIT AND RPORTING VALUE ADDED TAX IN. PT.MEERKATS FLEXIPACK INDONESIA Written by: Denis Nobel Yayah NIM: 1132029 The purpose of this study was to determine the calculation, remittance and reporting of Value Added Tax on PT.Meerkats Flexipack Indonesia in 2013. The study was conducted using descriptive method. Data was collected through interviews and documentary studies associated with the required documents listed in the research and conclusions were then drawn. Implementation of the Value Added Tax Calculation PT. Meerkats Flexipack Indonesia are based on the tax laws that are based on DPP (Tax Base). The magnitude is different in each month since the company's sales vary each month with the highest number in April at Rp. 4.380.217.838 and the lowest amount in February at Rp. 2971865085. Implementation of the Value Added Tax Collector in Indonesia is based on the difference of Flexipack PT.Meerkats Input Tax against the output tax, after it is paid in February, May, July, August, September, October, November, and December. Underpayments occured in January, March, April, June with the highest number in September at Rp.163.319.891 and the lowest number in August at Rp.6.495.438. Implementation of the Value Added Tax Reporting each month is in accordance with the Act. Keywords: Implementation calculations, remittance of VAT, VAT Reporting