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ANALISIS PELAKSANAAN PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI UNTUK MENGHINDARI DENDA ADMINISTRASI PAJAK PERTAMBAHAN NILAI PADA.PT. B.BRAUN MEDICAL INDONESIA

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ABSTRACT ANALYSISOFCALCULATION, DEPOSITING, ANDREPORTINGTHE VALUEADDED TAXFORTAXADMINISTRATIONTOAVOID THE FINEPT.B.BRAUN MEDICAL INDONESIA By: Noris Rajagukguk The study was conducted to determine the purposefor collection, deposit, and reporting of value added tax to avoidpenaltieson the tax administration of PT. B.braun Medical Indonesia located onPalma One Lt. 14 Jl. H.R Rasuna Said Kav. X2 The study was conducted by using descriptive method where data is collected based on the real situation, analyzed, processed, and finally the conclusions drawn. Data was collected using interview research instrument and study documentation. Once the interview data were processed using qualitative methods. Documentation of data processed using qualitative methods. Implementation of the calculation, remittance and reporting value added tax on PT. B.braun Medical Indonesia conducted in compliance with the Directorate General of Taxation, so never get sanctions or fines from the Tax Officer. Implementation of value added tax calculation using Tax Base multiplied by ten percent. In depositing never get past the fifteenth of the next month as set directorate general of taxes. tax paid by the company always had an underpayment of tax due to a greater output than input tax. reporting is always done before the fifteenth day of each subsequent month and are always reported properly. Avoiding Penalties for Tax Administration of PT. B.braun Medical Indonesia studied LawGeneral Provisionsand Tax Procedures Along with itsrulesso that companies avoid the implementation of Administrative Penalty Tax. Implementation of the calculation, remittance and reporting of value added tax in order to avoid administrative fines. conducted in accordance with the regulations directorate general of taxation, so never get sanctions or fines from the tax man.