Sumarmi, Maria (2021) ANALISIS PERHITUNGAN PPh PASAL 22, PPN, DAN BEA MASUK TERHADAP BARANG IMPOR PADA PT. INTERLINING RAPHITA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Saat ini globalisasi dialami oleh semua negara di dunia yang secara tidak langsung hampir setiap negara menjalankan sistem perekonomian terbuka. Perekonomian terbuka ditandai dengan adanya hubungan perdagangan internasional. Kenyataan bahwa setiap negara tidak dapat mencukupi kebutuhannya sendiri sehingga menjadi sala satu faktor penting yang mendorong perdagangan internasional muncul. Kegiatan impor adalah sala satu bentuk kerjasama perdangan internasional. PT. Interlining adalah pelaku kegiatan impor di Indonesia yang menginpor produk tekstil. Strategi yang digunakan dalam penelitian ini adalah penelitian kualitatif yang pengumpulan data-datanya dikumpulkan dari wawancara, observasi langsung dan dokumen resmi. Berdasarkan hasil penelitian dan pembahasan yang telah dilakukan pada PT Interlining Raphita, dengan ini peneliti menarik kesimpulan bahwa analisis perhitungan PPh Pasal 22, PPN, dan Bea Masuk terhadap barang impor pada PT Interlining Raphita adalah sebagai berikut: 1. Dalam kegiatan impor barang yang dilakukan oleh PT Interlining Raphita Perhitungan PPh pasal 22 sudah sesuai dengan Peraturan Menteri Keuangan Nomor 34/PMK.010/2017. 2. Dalam kegiatan impor barang yang dilakukan oleh PT Interlining Raphita Perhitungan PPN sudah sesuai dengan Pasal 7 UU No.42 Tahun 2009. 3. Dalam kegiatan impor barang yang dilakukan oleh PT Interlining Raphita Perhitungan Bea Masuk sudah sesuai dengan Peraturan Menteri Keuangan No. 6/PMK.010/2017 Currently, globalization experienced by all countries in the world indirectly almost every country runs an open economic system. An open economy is characterized by international trade relations. The fact that each country cannot meet its own needs has become one of the important factors that encourage international trade to emerge. Import activities are a form of international trade cooperation. PT. Interlining is an importer in Indonesia who imports textile products. The strategy used in this research is a qualitative research in which the data is collected from interviews, direct observation and official documents. Based on the results of research and discussions that have been conducted at PT Interlining Raphita, researchers hereby draw the conclusion that the analysis of Income Tax, Value Added Tax, and Import Duties on imported goods on PT Interlining Raphita is as follows: 1. In the import activities of goods carried out by PT Interlining Raphita Income Tax calculation article 22 is in accordance with The Minister of Finance Regulation No. 34 / PMK.010 / 2017. 2. In the import activities of goods carried out by PT Interlining Raphita Value Added Tax calculation is in accordance with Article 7 of Law No.42 of 2009. 3. In the import activities of goods carried out by PT Interlining Raphita, the Calculation of Import Duties is in accordance with the Regulation of the Minister of Finance No. 6 / PMK.010 / 2017.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Impor, PPh Pasal 22, PPN, Bea Masuk | ||||||||
| Subjects: | Akuntansi > Akuntansi Keuangan Akuntansi > Perpajakan |
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| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs MARIA SUMARMI | ||||||||
| Date Deposited: | 07 Jan 2022 13:05 | ||||||||
| Last Modified: | 07 Jan 2022 13:05 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6726 |
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