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ANALISIS PENERAPAN PELAKSANAAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT LADANG KIMIA (PERSERO)

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ABSTRACT ANALYSIS APLICATION IMPLEMENTATION AND REPORTING VALUE ADDED TAX IN PT LADANG KIMIA (PERSERO) Written By: Maha Surya Manalu Nim : 1132018 Writer make this research with purpose to recognized the implementation and reporting of added tax value in PT Ladang Kimia (Persero). Research Methodology that used in this thesis was descriptive method, writer used this method to describe, collecting data that the writer obtained from PT Ladang Kimia (Persero). Data collection obtained through the interview and also from PT Ladang Kimia documents. According to this thesis result, writer make a conclution that added tax value implementation have been in accordance with the prevailing regulations, both in terms of calculation,reporting and payment. This thesis purposed to recognized how the added tax value implementation regarded to the calculation,reporting also the input VAT and output VAT which could cause overpayment tax and underpayment tax. Key Words—Tax, Output Tax, Input Tax, VAT, PT Ladang Kimia