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Analisis Penerapan Akuntansi Pajak Pertambahan Nilai Pada PT. Pelabuhan Indonesia I (Persero)

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dc.contributor.author Saragih, Fitriani
dc.date.accessioned 2020-03-01T08:44:59Z
dc.date.available 2020-03-01T08:44:59Z
dc.date.issued 2016-06
dc.identifier.uri http://repository.umsu.ac.id/handle/123456789/1151
dc.description.abstract The purpose of this study is to analyze the application of Value Added Tax Accounting at PT. Pelabuhan Indonesia I (Persero) and to find out what causes the difference in the amount of sales report commercial profit / loss, corporate income tax returns, and corporate income tax returns. The research method used descriptive approach. The type of data used in the form of primary data and secondary data. Data collection techniques with documentation and interviews. And data analysis technique used in research is descriptive analysis technique. The results showed that the application of Value Added Tax Accounting PT. Port of Indonesia is in accordance with the Law no. 42 Year 2009 and the factors that cause differences in the amount of sales in the report of commercial income / loss, corporate income tax returns, and tax returns VAT is the Income Tax Article 4 paragraph 2 and the difference in treatment. en_US
dc.publisher Universitas Muhammadiyah Sumatera Utara en_US
dc.subject Value Added Tax Accounting en_US
dc.subject Commercial Profit / Loss Report en_US
dc.subject SPT PPh Badan en_US
dc.subject SPT Per VAT Period en_US
dc.subject Pajak en_US
dc.title Analisis Penerapan Akuntansi Pajak Pertambahan Nilai Pada PT. Pelabuhan Indonesia I (Persero) en_US
dc.type Article en_US


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