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PERANAN PENGENDALIAN INTERN PAJAK PERTAMBAHAN NILAI (PPN) DALAM EFEKTIVITAS SETORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT.MARKETAMA INDAH

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ABSTRACT PERANAN PENGENDALIAN INTERN PAJAK PERTAMBAIIAN MLAI (PPI9 DALAM EFEKTTVITAS SETORAN PAJAK PERTAMBAHAN NILAI GPT9 PADA PT. MARKETA]VIA INDAH BY: Paulus Irtan Sembiring This study aims to determine how the role of intemal control and how the valueadded tax value-added tax payments on PT. Marketama Indah, Jakarta in January 2012 until December 2012. -ln this study the authors used descriptive method is the technique of col lecting data through dircct observation, interviews and questionnaires to the relevant parties and the documents persahaan (documentary studies). The analysis is done is to review and analyze the dal4 Yhetter intemal controls valueadded tax is good and right and whether the calcutation, reporting and remittance of value added t* it in conformity with the regulations of Law No.. 42 Year 2009 on value added tax. Based on this research, it is known intemal control value-added tax on PT. Marketama Beautiful've done well by elements of the organizational structure, the division of authority and responsibility, a healthy practice and qualified employls within the company. The calculation ofthe value added tax made using tax invoice by multiplying the Tax Base (DPP) with a value-added tax rate of l|Yo. To calculate the tax underpayment or overpayment of VAT The company uses SPT by accumulating all the oJput tax minus input tax. PT Marketama Bea'tifirl depositing VAT is nwer later than the date specified by the Act No. undanng. 42 of 2O09 in force. This is evident from the fimi of notification of VAT (VAT Period SPT) and attachmerts. Based on statistical analysis Spearman rank it is known that there is a very shong relationship between the variables X (Value Added Tax intemal control) with a vmiable Y (value Added Tax effectiveness of deposit) with a correlation coefficient (rs) : 0.s2. with a count of 24.846 t and trau" 2.228 it is thus Ho is rejected which means that there is a positive and significant relationship between intemal control effcctiveness vAT with vAT deposit. coefficient of determination of 67 .24Yo mwts that the amount of vAT deposit effectiveness of internal control is affected by the VAT and the rem ainng32.76o/o is influenced by other factors.