PENERAPAN PPN MASUKAN DAN PPN KELUARAN PADA PT.KARYA MANDALA PUTERA SULAWESI SELATAN

Authors

  • Fitriani Fitriani
  • Andi Rustam
  • Amran Amran

DOI:

https://doi.org/10.26618/inv.v1i2.2519

Abstract

This study aims to assets whether the application of value and added tax value and value added tax on PT.The work of the mandala son has been in accordance with the tax laws in 2017.The type of research used in this research is case study with quantitative descriptive approach.The data is processed Lis tax output and input on PT.Work mandala son of 2017 obtained from tax reports such as value added tax during the year 2017.while the data analysis techniques used in the study is to collect the necessary data that comes from the company and then describes it as a whole. Based on the results of data processing can be concluded that appilacation of value added tax on PT.Work of the mandala son for collection,recording,reporting is in accordance with the law number 42 of 2009 regarding value added tax. 

References

Diana,A., Setiawati.L.,2014. Perpajakan-Teori Dan Peraturan Terkini C,V Andi Offset. Yogyakarta.

Dumais.,P.D.,Elim I .2015.Analisis pajak pertambahan nilai (ppn) pada cv. Alfa Perkasa Manado. Accounting jurnal EMBA Universitas Samratulangi.

Fidel.,2010.Cara Mudah Dan Praktis Memahami Masalah-Masalah Perpajakan PT.Grafindo Persada Jakarta

Herrina 2013. Analisis Perhitungan dan Pelaporan Pajak Pertambahan Nilai Pada CV .Famiy, Skripsi: STIE, MDP,Palembang.

Kementrian Keuangan R.I dan Direktorat Jenderal Pajak 2011. Bendahara Mahir Pajak,Jakarta.

Mardiasmo 2011.Perpajakan Edisi Revisi C.V Andi Offset, Yogyakarta.

Pohan.,C.A.2011.Kajian Perpajakan Dan Tax Planningnya Terkini Sinar Grafika Offset,Jawa Barat.

Rahmawati,F.,2017.Penerapan Pajak Pertambahan Nilai Pada C.V Ton Ten Tobacco Kediri,Artikel Skripsi: Universitas Nusantara PGRI. Kediri.

Rosdiana,H.,2013.Pengantar Ilmu Pajak PT.Grafindo persada jakarta.

Samudra.,A.A.2015.Perpajakan di indonesia;Keuangan Pajak Daan Restribusi Daerah Pt.Raja Grafindo Persada Jakarta.

Suharsono A.,2015.Ketentuan Umum Perpajakan Graha Ilmu Yogyakarta.

Siti, Resmi,2016, Perpajakan Teori Dan Kasus, Salemba Empat, Jakarta.

Sakti.,N.W.2014. Buku Pintar Pajak E-Commerce Visi Media, Jakarta.

Sukardji,U., 2014.Pajak Pertambahan Nilai PT.Raja Grafindo Persada Jakarta.

Trisnawati,E.,2013.Praktikum Perpajakan Salemba Empat, Jakarta

Universitas Muhammadiyah Makassar. 2017. Pedoman Penulisan Skripsi. Makassar.

Undang-Undang Perpajakan No.28 Tahun 2007 tentang ketentuan umum perpajakan. 2013.Sulawesi selatan, barat dan Tengah.

Yusuf M.,2014.Metode Penelitian :Kuantitatif,Kualitatif, Dan Penelitian Gabungan, Prenada Media Group.Jakarta

Waluyo.2011 Perpajakan Indonesia Salemba Empat, Jakarta.

Whaskita,S,2013.Penerapan Akuntansi Pajak Pertambahan Nilai Pada PT.Indoprima Gemilang .Skripsi Sarjana Wijaya Putera Surabaya.

Downloads

Published

2019-09-05

Issue

Vol. 1 No. 2 (2019): September 2019

Section

Articles

License

Authors who publish with Invoice: Jurnal Ilmu Akuntansi agree to the following terms:

  1. Copyright Ownership
    The copyright of all articles published in this journal remains with the author(s). However, the authors grant Invoice: Jurnal Ilmu Akuntansi the right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). This license allows others to share, copy, redistribute, adapt, and build upon the work for any purpose, even commercially, as long as proper credit is given to the original author(s) and the source.

  2. Licensing and Access
    Invoice: Jurnal Ilmu Akuntansi provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. All published materials are available freely without subscription or payment and can be accessed, downloaded, and reused by any user provided that appropriate attribution is given.

  3. Permission for Reuse
    For uses not covered by the CC BY 4.0 license, such as commercial reprints, translations, or any form of adaptation without clear attribution, users must obtain written permission from the editorial team. Requests for such permissions can be directed to the editorial office at: [insert journal email here].

  4. Plagiarism and Originality
    Authors are responsible for the originality of their submissions. All articles are screened for plagiarism using appropriate tools before acceptance. Manuscripts found to contain unoriginal content or infringing materials will be rejected or retracted as per journal policy.