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Mantiaha, Arisna J.
Jurnal Ipteks Akuntansi Bagi Masyarakat
Computer Science & IT Economics, Econometrics & Finance

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IPTEKS SPT MASA PAJAK PERTAMBAHAN NILAI (PPN) PADA PT CIPUTRA INTERNASIONAL CABANG MANADO Mantiaha, Arisna J.; Mintalangi, Syermi
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21756

Abstract

Tax is a contribution from the people to the country. Every taxable entrepreneurs report tax reports to the government. One of them is Value Added Tax (VAT). PT Ciputra Internasional Manado report it’s Periodic Tax Return of VAT using e-Invoice provided by the Director General Tax. E-Invoice own application used by taxable entrepreneur in carrying out tax obligation. This study wants to provide knowledge in the application of e-Invoice to reporting VAT’s periodic tax return. Result of this research showed that PT Ciputra Internasional Manado in reporting Periodic Tax Return of VAT compliance with UU No.42 of 2009, Director General of Tax Regulation No. PER-31/PJ/2017, and Director General of Tax Regulation No.  PER-01/PJ/2017.Keywords : Value Added Tax, Reporting, E-Invoice
Co-Authors Syermi S.E. Mintalangi