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ANALISIS PEMUNGUTAN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP JASA KENA PAJAK PADA PT. XXX

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ABSTRACT VALUE ADDED TAX COLLECTION ANALYSIS OF TAXABLE SERVICES INDONESIA BY PT.XXX By: Refand Elliot Fidel Hutapea The study objective is to determine the implementation of the value Added Tax Collection Against Tax taxalle services PT.XXX located in Jln.TB.Simatupang kav.10, 5th floor plaza Aminta Jakarta Indonesia. The srudy was conducted by using descriptive method. Data captured through interviews, observation, direct field studies, and studlng documents related to the research conducted. The data is processed and the conclusions drawn. Data rvas collected using interviews and documentation research instrument. After that interview data is processed using qualitative methods. Based on the result of research conducted pr.xxx to consumers in accordane with application regulations, complete with supporting documents and a tax invoice. Based on the research conducted that pr.XXX has implemented varue Added Tax witlfiolding in accordance with the appricable regulations based on the Basic imposition of tax after the varue-added tax revied in the amount varies from month to month due to sales -of company services every month with the highest number of different jg Rp 4,824,034,297 in April and the lowest number in March with a total of Rp 569,182,016 then after that make a Tax lnvoice in output. In the implementation of Value Added Tax Collection, PT.XXX implement Value Added Tax Collection in a timely manner, even in January, May and August there PT.XXX to revise the Notice period, pT.XXX still follow the rules or larvs applicable to not exceed the time limit set by the govemment.