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ANALISIS PENGENDALIAN PAJAK PERTAMBAHAN NILAI PADA PT. UNIVERSAL MUSIC INDONESIA

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This study was conducted to determine the implementation of Value Added Tax on the control ofPT Universal Music lndonesia and to find out how to control fts analysis of Value Added Tax at PT Universal Music lndonesia This research was conducted with descriptive method in which the data obtained under real circumstances, processe4 aDalyzed5 and finally be concluded- Data werc collected through interviews and documentation. Interviews and documentation of dara prc-essed qualitatively. Based on the results of the research it is known that the implementation of the VAT contol ar PT Universal Music lndonesia executed well, where there is a VAT control procedures based: Organizational structurc, division of authority and responsibility are clear, using the complete documents in accordance with law No. 42 of 2009 on the VAT calculatioq calculation of Input Tax, Output Tax , tax overpayment, conducted every month, compiled recapitr.rlation Delivery and Collection, Receip lrtter, and lhe Tax Payment. Based on the analysis of the VAT it is known that control: Control of VAT based on the elements of good control and showed the company had never been find. All documents relating to VAT equip@ with the same data on: Company Name, Company Address, and TIN of rhe Company. Based on the comparison of the amount of input VAT from the year 2012 to the year 2073 a decline of 7.69/o. Based on the comparison of the amount of VAT ouQut from 2Ol2 to 2013 an increase of 7.67%o. Based on the comparison of the amount of input VAT and output VAT then VAT overpayment there forever. Based on the comparison of the amount of the overpayment of VAT ftom 2012 to 2013 an increase of 78.7Yo. \\e amounts of VAT on all documenls contained the same number of controls carried the show well in 2012 and in 2013. Based Reporting Time Reporting Time then forever right according to the law No. 42 of 20f,9, which does not pass through the end of next month, either on in 2012 or n 2013 so it is not subject to peoalties. a t t