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ANALISIS PELAKSANAAN PERHITUNGAN PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. TEHCENICAL REPRESENTATIVES, JAKARTA

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ABSTRACT ANALY$S OF CALCULATION, DEPOSITION, AND REPORTING FOR - VU,UB ANDED TAX OF PT. TECITNICAL REPRJSENTATIVES By: Hesly Pelealu The purpase cf this study was to determine ire deposit calculetion and reporting of the implementaticn oi VAT by PT. iecimical Reprcsentatives locsted in JL. Jendral Sudirmm Kav. 29 Wisma Metropolita.r l, 9fr floor Jakarta. The study was conducted using the descriptive method. Datt was obtained through inten iews, observations. studies in the field, and study of docurnents reiated to the research ccnducted. Thc daig was pmcessed and conclusions drawn. Conclusions based on ths r€sults of rrsearch by PT. Technical Representativ. es tax caicuiaticr, were giver: to consun:3is in acco.dance with appliccbie regulaiions, complcte widr suppoting documerrts as wEll as a Tax Invoice. Deposit mads by means ofthe Tax Payment had to be deposited no later than the end of the month. Based on research ccnducted, PT. Technical Reprtssntativss has irnplemented VAT repcrting obligations !n acconlsnoe with applicable rcgulations' Re.urting is done by means of SPT VAT pericd and 'written witJrin the next end of month. Implementation of the calculation, rcrriuance and rcporting was in accordance with tax regulations so that the company hes never 66sived sanctions or fines from the Dir€ctomte General of Ta:res.