Analisis Perhitungan dan Pelaporan Pajak Pertambahan Nilai pada PT. (Persero) Pelabuhan Indonesia I Medan
Gultom, Mahreni Seprina
Torong, M. Zainul B.
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Value Added tax is one that is collected and imposed on ceding of taxable goods and service. The tax is collected through tax invoice. The variance between incoming and outcoming tax is payable value added tax and paid to the state. The calculation of payable tax that must be paid by organization should comply with tax regulation. This research has purpose to know how to calculate vat out and vat in to know the sum of vat that must pay or over paid and how to report vat in which can be credited and can be not credited in the sum of Value Added Tax, especially in effort of service port. This research has done in PT. (Persero) Pelabuhan Indonesia I Medan on Krakatau Ujung road 100 Medan 20141. Data resource in this research has taken from the part of taxation and financing and the other documents related with this research. The technic of data collecting through documentation and literature. The methode of data analyzed is used descriptive and qualitative method. According to the result of research can be taken the summary that PT. (Persero) Pelabuhan Indonesia I Medan has fulfill the obligation of counting and reporting vat for year on calendar 2009. The mistake has happen in the voice that has made by PT. (Persero) Pelabuhan Indonesia I Medan. This company has not understanded for the kind of invoice that must add the vat. Expenses has must been paid when it offered service so it has must been add the vat. except the invoicing came from the third side that claim directly the name of customer so the sum was not the base of vat. In beside the description on expenses has been late from the operational in Belawan, cause vat in cannot be credit for the related period of tax. PT. (Persero) Pelabuhan Indonesia I Medan has not report vat in that is picked with simple tax invoice too.
- SP - Accountancy