Moneter : Jurnal Akuntansi dan Keuangan
Vol 6, No 1 (2019): April 2019

Pengaruh Restitusi Kelebihan Pembayaran Pajak Pertambahan Nilai Pada Kantor Pelayanan Pajak Pratama Jakarta Penjaringan

Riftiasari, Dinar (Unknown)

Article Info

Publish Date
01 Apr 2019

Abstract

The Value Added Tax is central tax, tax payment amount payable by the amount of the tax credit shows the amount of excess have been made that should tax refunds. The purpose of this study was to determine the effect of value added tax restitution of value added tax revenue. Method used in the study is a quantitative method. This research is value added tax restituition that occurred in the Tax Office Pratama Jakarta Penjaringan the implementation of restitution does not has any effect toward value added tax revenue. The Standar Operating Procedures of value added tax restitution in the Tax Office Pratama Jakarta Penjaringan is Standar Operating Procedures No KPP50-0004.   Keywords: Value Added Tax , Restitution, Tax Revenues

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Journal Info
Moneter : Jurnal Akuntansi dan Keuangan
Website

Abbrev

moneter

Publisher

Universitas Bina Sarana Informatika

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Moneter yang telah terindex oleh Google Scholar dengan p-ISSN: 2355-2700, e-ISSN: 2550-0139, dterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Sarana Informatika. Artikel telah melalui proses review oleh reviewer yang mempunyai kompetensi dibidangnya masing-masing. ...