PENERAPAN AKUNTANSI PAJAK DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA KOPEBI (KOPERASI PEGAWAI BANK INDONESIA) UNTUK MENGUKUR TINGKAT KEPATUHAN TERHADAP PERATURAN PERUNDANG-UNDANGAN PERPAJAKAN
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Novarnisa Putri, Sisi
Subject
Perpajakan
Datestamp
2021-11-24 09:12:46
Abstract :
Taxes are the main source of state revenue, one of which is used to finance various development needs. To further increase revenue from the tax sector, improvements have been made, added or even changed in the taxation field. One type of tax that is a source of state revenue is Value Added Tax (VAT). The study was conducted using a qualitative descriptive analysis method. From the results of research on Bank Indonesia Employee Cooperatives (KOPEBI), a business entity within Bank Indonesia, established on August 8, 1985 As a taxable entrepreneur, KOPEBI is required to carry out VAT treatment in accordance with the Law. In the treatment of KOPEBI value added tax accounting in accordance with Law Number 42 of 2009 concerning VAT and PPnBM VAT calculation used is multiplying the DPP with the Tax Rates The application of VAT on KOPEBI is in accordance with the rules. Kata Kunci : tax accounting, value added tax
Taxes are the main source of state revenue, one of which is used to finance various development needs. To further increase revenue from the tax sector, improvements have been made, added or even changed in the taxation field. One type of tax that is a source of state revenue is Value Added Tax (VAT). The study was conducted using a qualitative descriptive analysis method. From the results of research on Bank Indonesia Employee Cooperatives (KOPEBI), a business entity within Bank Indonesia, established on August 8, 1985 As a taxable entrepreneur, KOPEBI is required to carry out VAT treatment in accordance with the Law. In the treatment of KOPEBI value added tax accounting in accordance with Law Number 42 of 2009 concerning VAT and PPnBM VAT calculation used is multiplying the DPP with the Tax Rates The application of VAT on KOPEBI is in accordance with the rules. Kata Kunci : tax accounting, value added tax
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