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Menguji akurasi penyetoran dan pelaporan spt ppn melalui metode rekonsiliasi omzet spt pph badan dan omzet ppn keluaran (studi kasus pada PT ABC)
Pembimbing : J. Sumarno
Abstrak:
Examining the Payment and Report of Value Added Taxes (VAT) by using Reconciliation Method of Corporate Income Tax Earning and Value Added Tax Output Earning. The applicable Indonesia’s Tax system is based on self assessment system, it means the taxpayers granted full authority to calculate, to pay, and to report their own tax. Government Tax Department has the control mechanism to ensure the compliance of taxpayers by conducting tax examination. In this examination the equalization of turn over of Value Added Tax SPT and Corporate Income Tax SPT will be requested as a tool or measurement to ensure all the earnings had been imposed of tax and had been reckoned in Annual SPT of Income Tax to align with the applicable tax regulation.
Keywords : Reconciliation of Value Add Taxes Out, Corporate Income Taxes Turn Over
Ketersediaan
2010131010 | SKR-AKT 101 2013 | Perpustakaan STIE Y.A.I | Tersedia |
Informasi Detil
Judul Seri |
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No. Panggil |
SKR-AKT 101 2013
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Penerbit | STIE Y.A.I : Jakarta., 2013 |
Deskripsi Fisik |
87 Hal
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Bahasa |
Indonesia
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ISBN/ISSN |
2010131010
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Klasifikasi |
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Tipe Isi |
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Tipe Media |
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Tipe Pembawa |
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Edisi |
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Info Detil Spesifik |
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Pernyataan Tanggungjawab |
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Versi lain/terkait
Tidak tersedia versi lain