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PENERAPAN SISTEM AKUNTANSI PPN TERHADAP PENGUSAHA KENA PAJAK PT.TRIDAYA KREASI SELARAS

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ABSTRAK ADOPTION OF ACCOT]NTING SYSTEM TO ENTREPREITEURS TAXABLE VAT PT.TRIDAYA KREASI SELARAS By: Dian Sorta Hutabarat This research aim to know how Value Added Tax at the PT.Tridaya Kreasi Selaras. Through this rcsearch, the writer wants to know how company computes, payS, and reports the Value Added Tax. Method applied in this research is descriptive, that is data were collected, pfbctsse4 and concluded based an facts. Data obtained throirgh library rcsearch and docrltrents from PT.Tridaya Kreasi Selaras. For one year tax period, the wrilq wete able to know how pT.Tridaya Kreasi Selaras computes its Value Added Tax. From the research resul! it is kndwn that the company's Output Tax is lesser than the input tax. That catrsed dvet payment. dased on its computatiorl PT.Tridaya lireasi Selaras do f,ot remit Vdlue Added Tax. As in Taxation Laws, if there is an over laynent, restitution is to be doHe. Where in the over payment should compensate the next period. After computing and remifting it is requircd to report their tax tax tax liability. PT.Tridaya liability. PT.Tridaya Kreasi Selaras did the reporting through filling the Value Added Tax Retum that should be reported in the 15ft ofthe next month.