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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Putri Dyah Marhaeni Bawana Puspitasari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan Akuntansi Pajak Pertambahan Nilai pada PT. Surya Trias Gemilang Surabaya Putri Dyah Marhaeni Bawana Puspitasari; Siti Sundari
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 2 (2021): Edisi Mei - Agustus 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.748 KB) | DOI: 10.31955/mea.v5i2.1385

Abstract

The purpose of this study was to analyze the application and collection system of Value Added Tax at PT. Surya Trias Gemilang. This research method is descriptive qualitative. The results show that PT. Surya Trias Gemilang has set VAT rates and collected taxes in accordance with Law No. 42 of 2009, however PT. Surya Trias Gemilang was late in paying the VAT underpayment on the VAT Period SPT in February 2018, this delay could cause the company to be subject to administrative sanctions in accordance with Law Number 42.
Co-Authors Siti Sundari