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ANALISIS PERHITUNGAN, PENYETORAN, DAN PELAPORAN PAJAK PERTAMBAHAN NILAI TERHADAP BARANG KENA PAJAK PADA PT. BRIDGESDTONE SUMATERA RUBBER ESTATE

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ABSTRACT CALCULATION ANALYSIS, REPORTING DEPOSIT VALTIE ADDED TAX ON GOODS TAXABLE (BKp) AT pT. BRIDGESTONE SUMATERA RUBBER ESTATE by: Sori I Ili Qima---+- Value Added Tax (VAT) is a tax lcvied and imposcd on the delivery of taxable gords and taxablc services. The tax is coiiccted by the Tax Invoice. Difference between input tax and output tax is a value adjed tax payable and shall be deposited into the state treasury. The calculation ol tax due to be paid by the company to be adjusted with tax regulations The purpose of this study is to investigate the implementation of the value Added Tax calculations on PT. Bridgestone Sumatra Rubber Estate. to know the implementation of the value Added rax Deposit at pr. Bridgestone Sumatra Rubber Estate. and to determine the Value Added Tax Reporting on pT. Bridgestone Sumatra Rubber Estate. Research methodology is descriptive, ie the data collected by the real world, processed, analyzed, apd conclusions drawn. Data were collected through. interviews, documentation, and questionnaires. Dita were analyzed based on tf,e results of the research. Implementation of Calculation, Deposit, Reporting Value Added Tax on Sumatra P-ubber Estate PT.Bridgestone been properly irnplemented in accorcance .,,,,ith the provisions of the Law of Value Added Tax. It can be seen from the wav of calculation of vAT on the difference of Input Tax and output Tax resuiting un