Analisis Perhitungan dan Pelaporan Pajak Pertambahan Nilai atas Penjualan Barang pada PT. Central Wijaya Medan

Abstract

The purpose of this study was to determine whether the calculation and reporting of Value Added Tax (PPN) on the sale of goods at PT. CENTRAL WIJAYA MEDAN is in accordance with the Taxation Law No.42 of 2009. In this study, researchers used descriptive methods. The type of data used is secondary data. Data collection techniques by means of documentation. The data analysis technique used in this study is descriptive analysis techniques. The results of this study indicate that in calculating Value Added Tax, the company has calculated it correctly, namely from the actual Tax Base. The calculation is in accordance with the Law governing Value Added Tax, both in its recording and reporting. Whereas the Value Added Tax reporting is done by the method used, namely the method of crediting the Input Tax on Output Tax, the monthly Value Added Tax reporting is carried out in a timely manner, there is no delay in depositing, and in accordance with the Value Added Tax Law No.42 Year 2009.