ANALISIS PENERAPAN E-FAKTUR DALAM PEMBUATAN FAKTUR PAJAK DAN PELAPORAN SPT MASA PPN PADA PT. SURYA PUTRA TEKNIK SAMARINDA

Ade Devi Oktafiani1 Imam Nazaruddin Latif E.Y Suharyono3

Abstract


This study aims to determine and analyze the suitability of the calculation of Value Added Tax (VAT) conducted by PT. Surya Putra Teknik Samarinda with the regulations of Law Number 1 Year 2012. The formulation of the problem in this research is whether the calculation, deposit & reporting of Value Added Tax (VAT) is carried out by PT. Surya Putra Teknik is in accordance with the regulations of Law Number 1 Year 2012.

The theory used in this research is financial management, the hypothesis put forward is the calculation. deposit & reporting in PT. Surya Putra Teknik is in accordance with the regulations of Law Number 1 Year 2012. The analytical tool used in this research a comparative method, which is to compare the results of value added tax calculations based on PT. Surya Putra Teknik Samarinda.

The results showed that PT. Surya Putra Teknik Samarinda in calculation, deposit & reporting is in accordance with the regulations of Law Number 1 Year 2012.


 


Keywords


Calculation, Depositing & Reporting PT. Surya Putra Teknik Samarinda

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