Analisis Penerapan Pajak Pertambahan Nilai dan Pajak Penghasilan Pasal 23 pada PT. Aldoraya Lestari Medan

Abstract

This study aims to determine the mechanism of Value Added Tax Application and Article 23 Income Tax both in recording, reporting and calculating Value Added Tax and Income Tax Article 23 on PT.Aldoraya Lestari. The type of research used is descriptive research and data sources used are secondary data, where secondary data is obtained through data that has been documented by PT.Aldoraya Lestari Medan. The data source used by the author is secondary data. The population used by the author is time series data (time series) from 2013-2016 relating to VAT and article 23 income tax, while the sample used is taken from the population and must be truly representative. Data Collection Techniques used in this research are interview techniques and documentation techniques. Data Analysis Technique used in this research is descriptive analysis method, with this method collected, compiled, interpreted, and analyzed by the data so that the complete information is examined. The results of this study indicate that PT.Aldoraya Lestari has applied VAT in accordance with Law No. 42 of 2009 and Income Tax Article 23 in accordance with Law No. 36 of 2008 which applies in Indonesia.