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Analisa Omzet PPh Badan dan Peredaran PPN Terhadap Ekualisasi Omzet
The purpose of this research is to find out how far the recording and reporting
of turnover or circulation of the company's business in the SPT period of VAT
and annual SPT Income tax, and the equalization of turnover made to the
difference in the value and the consequences of taxation. The research
methodology used is a qualitative approach and case study at PT. XYZ company
engaged in the event organizer services industry. The type of data used is
primary data primer obtained from the financial statements of PT. XYZ in the
last 5 years. The results of this study concluded that: 1) taxable services
subsequently invoiced the previous year were the contributing factors to the
discrepancy in recording and reporting on turnover or circulation of business in
the VAT period and the Annual SPT of the Agency. 2) other income not subject
to VAT based on article 1 number 19 VAT Law. 3) inconsistencies in recording
and reporting on other income that is not subject to VAT based on article 1
number 19 of the VAT Act.
AKU21/001 | AKU 21/001 | Prodi Akuntansi (Ruang Skripsi & Tesis) | Tersedia |
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