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ANALISIS PELAKSANAAN PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPIN) ATAS JASA YANG DIJUAL PADA PT. BUMI RAMA NUSANTARA, Alton, OJSC

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ANALYSIS OF CALCULATION, DEPOSIT AND REPORTING OF VALIIE ADDED TAX (VAT) ON SERVICES SOLD TO PT. Bul\dl RAMA I\ruSAI\TARAT Alton, oJSC By: Edward Yantje Takaria ABSTRACT The purpose of this study was to determine the implementation of the calculation, deposit and reporting of Value Added Tax (VAT) on services sold to PT. Bumi Rama Nusantara, Alton, oJsc where the company has been confirmed as a Taxable Person (PKP) addressed at Jln. Danau Sunter Utara Block G. VII Kav. I No. 16, Sunter Agung, North Jakarta, Indonesia. This research was conducted using the descriptive method in which data is collected based on a real situation, analyzed, processed and finally concluded. Implementation of Calculation Value Added Tax (VAT) on PT. Bumi Rama Nusantara Altor\ oJSC is conducted based on tax laws enforced in Indonesia, where the calculation made to PT. Bumi Rama Nuantara, Altoq OJSC is charged 10% from the Tax Base (DPP) of every transaction made at PT. Bumi Rama Nusantara, Altorq oJSC. Implementation of Deposit Value Added Tax (VAT) on PT. Bumi Rama Nusantara, Alton, OJSC was not conducted in 2011 because during that penod, PT. Bumi Rama Nusanlara, Altoq oJSC overpaid each month and only in October did the company pay nil, so there was no need to deposit to the National Treasury. Implementation of the reporting of Value Added Tax (VAT) at PT. Bumi Rama Nusantara, Altorr oJSC is conducted according to the tax laws enforced in Indonesia, where PT. Bumi Rama Nusantara, Alton, OJSC reported the Normal Period Notice and Adjustment Period Notice during periods that need adjustments not exceeding the time limit set by tax laws in Indonesia.