Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019

PT Rama Global is a trading company that carries out preliminary restitution under certain conditions. The purpose of this paper is to find out how the preliminary restitution with certain requirements in the context of tax planning is carried out by PT. Rama Global, how are the obstacles faced in making tax refunds, and what efforts are being made to deal with these obstacles. The method used is a qualitative method with data collection techniques, namely interviews, observation, documentation, and triangulation. Based on observations, PT Rama Global is an export company that input tax is greater than the output tax. PT Rama Global chose to restitute the tax with preliminary restitution, but there will be some refunds that cannot be withdrawn, so PT Rama Global confirms the transaction with the counterparty.

The Analysis of imposition, deposit and reporting of value-added tax by PT. Seimitsu Diagnostics

The Taxation Law in Indonesia refers to Self-Assessment System, which is giving trust to the taxpayer to calculate, deposit and report by themselves about the amount of tax owed according to the regulation of taxation law. While the purpose of writing this thesis generally is to know about the imposition, deposit and reporting of value-added tax by PT. Seimitsu Diagnostics has appropriated with the provision of value added tax law within the applicable taxation enforcement rules and to know how PT. Seimitsu Diagnostics to overcome the obstacle encountered in implementing the value-added tax collection and to know the effort that have been taken to overcome the problems. The writer does this research by collecting data and processing method and analysing data. The writer does the research in the company to get the data and collecting them. The obstacle is about the output tax difference always bigger than the input tax, so it can cause there are the amount of underpaid taxes and the company is considered to be negligence in the deposit and report the underpaid taxes on every tax period or tax year so according to article 8 section (2) Law number 6 Year 1983 about the General Condition and tax procedure of the company got penalty to a 2% interest in a month for the underpayment amount.

E. PENERAPAN PPN MASUKAN DAN PPN KELUARAN TERHADAP LAPORAN KEUANGAN PT. VENUS CERAMICA INDONESIA

ABSTRAC This study aims to find out how the application of Input Tax and Output Tax on PT. Venus Ceramica Indonesia. PT. Venus Ceramica Indonesia in its business activities is always related to VAT One of the planning strategies and very influential in sales turnover is the recording of output tax invoices and input tax invoices, in the calculation of crediting output tax and input tax the company can find out how much the estimated tax payments to be issued each the month. This research is a descriptive study with a qualitative approach. The results of this study indicate that by using the postponement of crediting the Input Tax credit is able to equalize the Value Added Tax payable so that there is no higher Value Added Tax that is underpaid. Based on the results of this study, the authors suggest to PT. Venus Ceramica Indonesia to calculate the tax payable by analyzing sales turnover so that the company's cash flow is not disrupted. Keywords : Income Tax, Output Tax, Financial Statments ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Pajak Masukan dan Pajak Keluaran pada PT. Venus Ceramica Indonesia. PT. Venus Ceramica Indonesia dalam kegiatan usahanya selalu berhubungan dengan PPN Salah satu strategi perencanaan dan sangat berpengaruh dalam omzet penjualan yaitu pencatatan faktur pajak keluaran dan faktur pajak masukan, dalam perhitungan pengkreditan pajak keluaran dan pajak masukan perusahaan dapat mengetahui seberapa besar perkiraan pembayaran pajak yang akan dikeluarkan setiap bulannya. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif. Hasil dari penelitian ini menunjukkan bahwa dengan menggunakan penundaan pengkreditan Pajak Masukan mampu meratakan Pajak Pertambahan Nilai terutang sehingga tidak adalagi Pajak Pertambahan Nilai yang kurang bayar yang tinggi. Berdasarkan hasil penelitian ini, PT. Venus Ceramica Indonesia untuk melakukan perhitungan pajak terhutang dengan menganalisa omset penjualan sehingga cashflow perusahaan tidak terganggu dalam kegiatan operasionalnya Kata Kunci : Pajak Masukan, Pajak Keluaran, Laporan Keuangan

ANALYSIS OF RECORDING, CALCULATION AND REPORTING OF VALUE ADDED TAX (VAT) BASED ON E-FAKTUR AT PT. BERKAT REHOBOT MANADO

Value Added Tax (VAT) is a tax imposed at the time the company makes a purchase on Taxable Goods (BKP) / Taxable Services (JKP) charged from the Tax Imposition Basis (DPP). Every purchase of goods to be produced / sold, then the tax imposed on the goods, by Taxable Enterpreneurs (PKP) is a Tax Enter 10% of the sale price before tax as Value Added Tax (VAT) which is the output tax for the tax period concerned. The type of data used in this study is, Qualitative Data is data obtained from data collection techniques through interviews, analysis of focused discussion documents or observations recorded in the report. This research was conducted at PT. Berkat Rehobot. Research conducted on the recording, calculation and reporting of Value Added Tax (VAT) at PT. Berkat Rehobot it can be concluded that this company has done accounting of Value Added Tax (VAT) in accordance with Law Number 42 Year 2009. As for the calculation and reporting using e-Faktur application so that the lack of errors that occur. If there is a lack of delays or correction in reporting due to delays in the delivery of existing Input Tax Invoice. However, the overall calculation and reporting has been in accordance with the Director General of Tax Regulation No. PER-16 / PJ / 2014.Keywords: VAT Recording, Counting and Reporting

ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI PADA PT. NENGGAPRATAMA INTERNUSANTARA

Tax is one of the very potential and quite dominant revenue because it has the function of budget and regulations. Taxation in which there is a VAT element is also part of the government's fiscal policy because one type of tax imposed by the government is Value Added Tax (VAT). The purpose of this study is to determine the application of Value Added Tax conducted by PT. Nenggapratama Internusantara. Based on the results of the research, the Application of Value Added Tax PT. Nenggapratama Internusantara is in conformity with Law no. 42 of 2009. The accounting treatment of Value Added Tax by PT. Nenggapratama Internusantara as a taxable entrepreneur is in accordance with Law no. 42 of 2009 which is 10% for domestic delivery.Keywords: Value Added Tax (VAT), Input Tax, Output Tax

ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM

VAT is one part of the tax applicable in Indonesia. CV. Salber Marine & Mining as a company engaged in the trade of goods subject to VAT, as in general make a purchase with Input Tax which may be credited and not credited. The purpose of this study is to know whether the application of VAT and VAT underpayment or over payment in accordance with Law of VAT No. 42 Tahun 2009 article 9. This study used a qualitative descriptive method. The type of data used is the qualitative and quantitative data, while the source of the data used is secondary data. Methods of data collection is done with documentation and literature study. The Company will record, calculation payment and report the delivery of value added tax in the Notice Period of Value Added Tax (VAT Period SPT). Conclusion is that the application of VAT in the recording does not record all the activities of the company completely and appropriately but in the calculation payment and reporting of CV. Salber Marine & Mining was almost in accordance with the VAT Act applied and through the application of VAT, namely the purchase and sale of taxable goods so that the sum of the difference by the number of Input Tax to Output Tax generate VAT Less / More Pay at the end of each month, it is in accordance with the Law of VAT No. 42 of 2009 article 9.Key Words: Value Added Tax (VAT), Input Tax, Output Tax.