Tinjauan mekanisme pelaksanaan perhitungan, pemungutan, penyetoran, pelaporan, dan pencatatan pajak keluaran masa
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File Repositori
Nomor Panggil : 2023_TA_PJK_024032001022
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2023
Pembimbing 1 : Abubakar Arif
Pembimbing 2 : Ika Wahyuni
Subyek : Value-added tax;Tax accounting
Kata Kunci : the mechanism implementation of tax calculation, collection, deposit, reporting.
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2023_TA_PJK_024032001022_Halaman-Judul.pdf | 10 | |
| 2. | 2023_TA_PJK_024032001022_Lembar-Pengesahan.pdf | 5 | |
| 3. | 2023_TA_PJK_024032001022_Bab-1-Pendahuluan.pdf | 5 | |
| 4. | 2023_TA_PJK_024032001022_Bab-2-Kerangka-Teoritis.pdf | 20 |
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| 5. | 2023_TA_PJK_024032001022_Bab-3-Gambaran-Umum-Perusahaan.pdf | 4 |
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| 6. | 2023_TA_PJK_024032001022_Bab-4-Hasil-dan-Pembahasan.pdf | 17 |
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| 7. | 2023_TA_PJK_024032001022_Bab-5-Kesimpulan.pdf | 2 |
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| 8. | 2023_TA_PJK_024032001022_Daftar-Pustaka.pdf | 1 | |
| 9. | 2023_TA_PJK_024032001022_Lampiran.pdf | 14 |
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P Pajak Pertambahan Nilai adalah pajak yang dipungut Oleh Pengusaha atas penjualan atau penyerahan Barang Kena Pajak atau Jasa Kena Pajak. Wajib pajak atau Pengusaha yang telah dikukuhkan sebagai Pengusaha Kena Pajak wajib melaksanakan kewajiban Pajak Pertambahan Nilai, yaitu untuk melakukan perhitungan, pemungutan, penyetoran, pelaporan, dan Pencatatan jurnal Pajak Pertambahan Nilai pada saat transaksi penyerahan Barang Kena Pajak. PY. MDA merupakan perusahaan yang bergerak di bidang Reklame (Advertising) yang telah dikukuhkan sebagai Pengusaha Kena Pajak dimana harus melakukan hak dan kewajiban perpajakannya kepada negara..Laporan .Tugas .Akhir .ini, .bertujuan .untuk .mengetahui .pelaksanaan .Pajak Pertambahan .Nilai .pada .PT. .MDA. .Apakah pelaksanaan .perhitungan, .pemungutan, penyetoran, pelaporan, dan Pencatatan Jurnal Pajak .Keluaran .di .PT. .MDA .sudah .sesuai dengan .Undang .– .Undang .No. .7.Tahun .2021, Peraturan Menteri Keuangan Nomor 242/PMK.03/2014, dan Peraturan Menteri Keuangan Nomor 18/PMK.03/2021. .Selama .Masa Juni .– .Desember .2022 .PT. .MDA .mengalami .Pajak .Kurang .Bayar .yang .disebabkan .oleh Pajak .Keluaran .lebih .besar .dari .Pajak .Masukan, .sehingga .pada .masa .Juni .– .Desember 2022 .PT. .MDA .menyetorkan .Pajak .Kurang .Bayar .ke .kas .negara. .Mekanisme pelaksanaan .yang .dilakukan .PT. .MDA .telah .sesuai .dengan .Undang .– .Undang .No. .7 Tahun .2021, Peraturan Menteri Keuangan Nomor 242/PMK.03/2014, dan Peraturan Menteri Keuangan Nomor 18/PMK.03/2021.
V Value added tax is collected by a company for the sale of Taxable Goods or Taxable Services. The taxpayers or entrepreneurs who have been established as taxable society are required to finish their Value Added Tax obligations. The obligations stated are calculations, collection, deposit, reporting, and journal recording of Value Added Tax at the transaction for the sale of Taxable Goods happened. PT. MDA is a company engaged in the advertising sector which has been confirmed as a Taxable Company, which must fulfill its tax rights and obligations to the country. This Final Task aims to determine the implementation of Value Added Tax at PT. MDA, to ascertain if the calculation, collection, deposit, reporting, and recording of output tax at PT. MDA is in accordance with Law no. 7 of 2021, Regulation of the Minister of Finance No. 242/PMK.03/2014, and Regulation of the Minister of Finance No. 18/PMK.03/2021. During the June-December 2022 period, PT.MDA experienced Underpaid Tax which was caused by the Output Tax being preponderant than the Input Tax, so that during the June-December 2022 period, PT.MDA deposited the Underpaid Tax to the state treasury. The implementation mechanism carried out by PT. MDA is in accordance with Law No. 7 of .2021,Regulation of the Minister of Finance No. 242/PMK.03/2014, and Regulation of the Minister of Finance No. 18/PMK.03/2021.
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