Yunita , Helena (0651198) (2010) Analisis Perbandingan PPN Terutang Sebelum dan Sesudah Diterapkannya Undang-Undang PPN No 42 Tahun 2009: Studi Kasus pada PT Tunggal Jaya, Tasikmalaya. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Value Added Tax (VAT) is one source of state revenue significantly. In our tax system, the system applies Self Assessment System which taxpayers are given the right and obligation to calculate, deposit, and report their own taxes. The purpose of this study is to determine how companies calculate, deposit and report VAT become due, before and after the implementation of Law No.42 Year 2009, and to know which is more computation method can minimize the VAT payable of the company. The analysis technique used is quantitative analysis, the authors take the data-transaction data associated with the VAT, then analyzing the components of tax-related input and output tax. From this research we can conclude that there was no significant change of VAT owed the company before and after the implementation of Law No.42 Year 2009, given the unchanged rate of VAT. Only, before the implementation of Law No.42 Year 2009, the company can further minimize the VAT becomes due. It was due to text planning company with time delay printing until the Output Tax Invoice upon payment. Tax planning is very useful for keeping the company cash flow, and also delay the company expense so the company can invest. Key Words : Vallue
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Vallue Added Tax Payable, VAT Law No 42 Tahun 2009 |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 06 May 2015 10:20 |
| Last Modified: | 06 May 2015 10:20 |
| URI: | http://repository.maranatha.edu/id/eprint/12212 |
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