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ANALISIS PERHITUNGAN PAJAK PERTAMBAHAN NILAI DAN PELAPORANNYA PADA PT. PERKEBUNAN NUSANTARA

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ABSTRACT ANALYSIS CALCULATION VALUE ADDED TAX (VAT) AND REPORTING ON PT. PERKEBUNAN NUSANTARA VIII Written by : Sefrida Hutagaol NIM 1232074 The purpose of this research conducted to see how calculation tax values and reporting in PT. Perkebunan Nusantara VIII at january 2015 until december 2015 which the company has been confirmed as an entrepreneur taxable (ET), which is located on Jl. Sindangsirna No.4 Bandung. The study is done by using the method descriptive and data were collected based on a real situation. Data analyzed, processed and concluded. Of this research result indicates that tax collected through an invoice tax. The difference beetween tax input and tax output is valueadded tax owed and must be passed on the treasury and in PTPN this is what happened is less pay tax and PTPN had to submit the PPN less pay each month throughout the year 2015 this to tax office based on the payment of tax accepted. Tax calculation for years 2015 made in accordance with the tax indonesia and tax in the company of this less in accordance with the tax indonesia. To the next the company would be noted, take into account and reported the value- added tax. KeyWords : Calculation, reporting value- added tax