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.
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