Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vol 5 No 2 (2021): Edisi Mei - Agustus 2021

Penerapan Akuntansi Pajak Pertambahan Nilai pada PT. Surya Trias Gemilang Surabaya

Putri Dyah Marhaeni Bawana Puspitasari (Unknown)
Siti Sundari (Unknown)



Article Info

Publish Date
10 Aug 2021

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.

Copyrights © 2021






Journal Info

Abbrev

mea

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan ...