PENERAPAN AKUNTANSI PAJAK PERTAMBAHAN NILAI PADA PERSEROAN TERBATAS MAKASSAR MEGAPUTRA PRIMA
Abstract
ABSTRAK
Pajak merupakan kewajiban yang harus dibayar oleh masyarakat baik pribadi maupun badan dari pendapatan atau penghasilannya kepada pemerintah yang ditujukan untuk membiayai kegiatan pembangunan di segala bidang. Penelitian bertujuan untuk mengidentifikasi kesesuaian penerapan akuntansi pajak petambahan nilai (PPN) PT. Makassar Megaputra Prima dengan pajak pertambahan nilai (PPN) menurut undang-undang perpajakan no. 42 tahun 2009. Data dalam penelitian ini adalah laporan pajak yang kemudian dianalisis (document analysis). Hasil penelitian menunjukkan secara umum laporan pajak perusahan telah sesuai, walaupun demikin ada beberapa yang belum sesuai antara lain perusahaan tidak mengkreditkan pajak masukan dengan pajak keluaran dengan masa pajak yang sama dan perusahaan tidak membuat faktur pajak atas penerimaan pembayaran didepan sehingga tidak dibukukan. Penelitian ini secara praktis dapat dijadikan rujukan perusahaan untuk memperbaiki laporannya tentang kesesuaian laporan akuntansi pajak pertambahan nilai.
Kata Kunci: Akuntansi Pajak Pertambahan Nilai
ABSTRACS
Tax is an obligation that must be paid by the community both individuals and entities from their income or income to the government which is intended to finance development activities in all fields. The study aims to identify the suitability of the application of value added tax accounting (PPN) PT. Makassar Megaputra Prima with value added tax according to tax law no. 42 of 2009. Data in this study are tax reports which are then analyzed (document analysis). The results of the study show that in general the company tax report is appropriate, although there are some that are not suitable, among others, the company does not credit the input tax with the output tax with the same tax period and the company does not make tax invoices on receipt of payment in advance so it is not recorded. This research can practically be used as a reference for companies to improve their reports on the suitability of value added tax accounting reports.
Key Word: Accounting tax increase in valueReferences
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