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HUBUNGAN SISTEM PENGENDALIAN INTERN PPN DENGAN EFEKTIVITAS PENYETORAN PELAPORAN PPN PA.DA PT. PINDAD (PERSERO)

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This study aims to determine rhe intemal control of VAT. to find out horv the effectiveness of the VAT reporting, and to know how the relationship VAT system in the efl'ectiveness of intemal control reportrng of vAT on pr. PTNDAD (Persero). The stuciy was conciucteci urth t tabre th'en Hois rejected, which showed a^^sienificant and positive relationship betrveen the system of intemal control. effectiveness reporting VAT to Vai. Based on the analysis of the detennination koefien knc."vn y,D : 34.35o,/r \,rAT reporting sho.,vs the effectiveness of intemal control systems in the causes of 34351% VAT. The remaining 65.65% caused by other factors outside the studv.