Prahasto, Amal Okky (2015) Analisis Penerapan Akuntansi Pajak Pertambahan Nilai Atas Usaha Jasa Kepelabuhanan Pada Pt. Terminal Petikemas Surabaya. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
Each of both private and public entities are required to pay taxes. Tax is one source of revenue for the government which are relatively stable. Purpose of this research is to determine the application of accounting value added tax on Ports Services Business at PT. Terminal Petikemas Surabaya. Object of this study is PT. Terminal Petikemas Surabaya established in 1992 which is located at Jl. Tanjung Mutiara No.1 Surabaya. This research use primary data and secondary data. Type of this research is a descriptive method that is describe many kind of port services business, considering many types of value added tax, figure out the mechanism to find the value and compare data within e-SPT on April, May, and June to the specified time limit. The results showed that PT. Terminal Petikemas Surabaya have following UU No. 42 of 2009 and another rules of value added tax, also have exceed the remittance and reporting of value added tax to the specified time limit. Keyword: Tax, Revenue, Value Added Tax, Ports, and e-SPT.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Magang Magang |
| Date Deposited: | 20 Nov 2019 03:23 |
| Last Modified: | 20 Nov 2019 03:23 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4295 |
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