Text

PELAKSANAAN SELF ASSESSMENT SYSTEM PAJAK PERTAMBAHAN NILAI PADA PT. BINA GUNA KIMIA INDONESIA

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT SELF ASSESSMENT SYSTEM OF VALUE ADDED TAX AT PT. BINA GUNA KIMIA INDONESIA By The: Sarina Lumbantoruan One of the most important things to be noted in the collection system of value Added Tax to the taxable Company was Self-Assessment System whom the government gave a freedom and belief to the taxable company, one of them was PT. Bina Guna Kimia Indonesia. This research were conducted to know the implementation of Self-Assessment System Value Added Tax in PT. Bina Guna Kimia Indonesia by using descriptive method. Data was taken through interview and documentary study by the documents which was had relation to the research that being conducted. By processing the data and then take the conclusion. Self-Assessment System at PT. Bina Guna Kimia Indonesia was conducted according to the rule of Directorate General of Taxes so would never got a fine or sanction from the government taxes. In reporting of the tax on March until May there were a same reporting on the Juny. Then implementation of Value Added Tax calculation was used by multiplying the Tax Base with ten percent. Taxes that were deposited always getting over paid output tax due was less than the input tax, therefore PT. Bina Guna Kimia Indonesia didn’t have any proof of deposit. The result of this research concluded that the implementation of Self Assessment System about deposit calculation and reporting of Value Added Tax in PT. Bina Guna Kimia Indonesia had been suit with the Law and General Provisions applicable Tax Procedures in Indonesia.