Lumikis, Riri I. C.
Jurnal Ipteks Akuntansi Bagi Masyarakat

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IPTEKS PENGHITUNGAN PAJAK PERTAMBAHAN NILAI (PPN) BERBASIS E-FAKTUR (STUDI KASUS PADA PT. BERKAT REHOBOT) Lumikis, Riri I. C.; Ilat, Ventje
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 1 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.1.2018.19937

Abstract

The applied of knowledge, technology, and art about determining the Value Added Tax (VAT) is very important for a company so not over the government regulations. The company need to know how to determine Value Added Tax (VAT) in case of calculating, recording, and reporting especially while using a system called e-Faktur. PT. Berkat Rehobot is the object for this study in term to give a good example for most of other companies about how to determine Value Added Tax (VAT) in Indonesia according to government regulation number 42 in year 2009 especially with Director General of Tax Regulation No. PER-16 / PJ / 2014.