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TINJAUAN PELAKSANAAN PAJAK PERTAMBAHAN NILAI (PPN) PRODUK YANG DIHASILKAN OLEH PT.MEGA SEMPURNA HANDAL KONTRUKSI (MSHK), TANGERANG

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ABSTRACT THE REVIEW OF THE IMPLEMENTATION OF VALUE ADDED TAX (VAT) PRODUCTS GENERATED BY PT.MEGA SEMPTIRNA HANDAL KONSTRUKSI, TANGERANG By: Morino Lumbanraja The study was conducted to determine the purpose of collecting, deposit activity, and reporting of value added tax on products produced by PT.Mega Sempuma Handal Konstruksi, located in Thousand Jl.Pahlawan Shop Bidex Village Block Cl5 BSD City Serpong, Tangerang t engkong Warehouse District South. Research carried out by using descriptive method in which data are collected based on a real situation, analyzed, processed, and finally concluded. Data was collected using interview research instrument and documentation study. After that the data is processed using qualitative methods. Documentation of data processed using qualitative methods. lmplementation of Value Added Tax Withholding on PT.Mega Sempuma Handal Konstruksi done under the Act based on the DPP Taxation (Iax Base) the amount of which varies each month for each month penjulan services of different companies with the highest number in January 7154 Rp. 768 751 and the lowest amount of Rp 240,708,800 in February, after it was made a Tax [nvoice from there then calculated. Output Tax and Input Tax. Implementation of Value Added Tax Deposit on PT.Mega Perfect Reliable Consfiuction is based on the difference of the Input Tax Output Tax, after which the Value Added Tax (VAT) paid to the BNI to the amount paid is more pay in February, April, June and underpayments in January, March, May with the highest amount of Rp 674,843,916 in January and the lowest number in February and April Rp - lmplementation of Value Added Tax reporting in January and February in accordance with the Act (Time Limit 15 days) while the March to June is not accordance with the rules of Tax Law.