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ANALISIS PENERAPAN SISTEM AKUNTANSI PAJAK PERTAMBAHAN NILAI (PPN) DALAM MENCAPAI EFEKTIVITAS SETORAN PPN PADA PT ULTRAJAYA MILK & TRANDING CO

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AI{ALYS$ OF IMPLEMENTATION OF ACCOUNTING SYSTEM VALUE-ADDED TAX IN ITS EFFECTIVENESS OF PAYMENT VAT PT ULTRAJAYA MILK INDUSTRY & TRADING CO By Parr Rosita This study aims to determine how the application of the accounting system of Value Added Tax (VAT) which is conducted by PT Ultrajaya Milk & Trading Co. against Ultra product sales. And to determine the effectiveness of the achievement of the VAT payments made by PT tlltrajaya Milk & Trading Co, and how the analysis of the application of the VAT accounting system as the basis for achieving effectiveness VAT deposit. The method used in this study is the descriptive research method, which is a type of research that provides a picture or description of the situation as clearly as possible. The type of data used is secondary data. Research done by asking corporate data relating to Value Added Tax at the company. From the research conducted it was found that the application of VAT accounting system in 2011 for output tax to be collected of Rp 208,194,507,965 and Rp 161,978,771,841 Input tax invoices. After obtaining figures Output Tax Invoice and Invoice VAT Input Tax account then it can be paid upfront VAT rate to be paid amounting to Rp 42,273,097,368. From the calculation, then the PT Ultrajaya Milk & Trading Co. to deposit VAT in 2011 of Rp 42.273.097.368 which in November obtained overpayment amounting lo Rp 21,785,786 and in December there is a second rectification Overpayment of Rp 3.508.205.316. Under the terms of taxation, in case of an overpaynent of compensation to be made the next tax period. And these companies choose to offset the overpayment happened to the next tax period' Compensation then it becomes a deduction on payment of tax payable next month. After conducting and implementing the system VAT accounting, calculation and remittance, the next obligation is to report the CNS (Tax Payment) and SPT Period Value Added Tax. PT Ultrajaya Milk Indutstn & Trading Co. do with charging the Notice Period Value Added Tax which was reported a few days before the deadline expires before the end of next month.