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ANALISIS KEPATUHAN PELAKSANAAN PERHITUNGAN,PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. C2MFG INDONESIA

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ABSTRACT ANALYSIS COMPLIANCE OF CALCULATION, DEPOSITION AND REPORTING VALUE ADDED TAX(VAT) ON PT.C2MFG INDONESIA BY: Elsuny Lumbanraja The purpose of this research was conducted to determine compliance with the implementation of the calculation, deposit and reporting VAT on PT.C2MFG Indonesia, in January 2014 - December 2014. The research method was descriptive method, which data was collected by a real situation, processed, analyzed, and then concluded. Data captured through interviews and documentary studies through documents related to the research conducted. Data were analyzed based on the results of research. Based on the results of research conducted by the authors then PT.C2MFG Indonesia was a taxable entrepreneur who has been trying to be obedient in the implementation of the taxation laws in force. The calculation of PT.C2MFG Indonesia used Tax Invoice was calculated by multiplying the Tax Base with a tariff of 10% VAT. To calculate the tax underpayment or overpayment, the company used the VAT return period by accumulating entire output tax minus the Input Tax Payment of VAT implementation in PT.C2MFG Indonesia was based on the difference Output Tax with Input Tax. PT.C2MFG Indonesia in February and June 2014 did not increase because of overpayment. Every month, PT.C2MFG Indonesia, do more transactions underpayment of the overpayment and the implementation of a deposit on PT.C2MFG Indonesia has followed the law in force. Reporting Implementation of VAT on PT.C2MFG Indonesia conducted according to the Law of taxation applicable in Indonesia. Although in February and June no deposit but PT.C2MFG Indonesia still reported its SPT of period VAT.