Anisa, Miftah (2022) ANALISIS PENYEBAB KETERLAMBATAN PENYETORAN DAN PELAPORAN PPN (Studi Kasus PT ABC Tahun 2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui ketepatan waktu penyetoran dan pelaporan sesuai dengan perhitungan PPN yang dilakukan PT. ABC. Sanksi apa saja yang didapat jika terlambat penyetoran dan pelaporan PPN. Dan apa faktor-faktor apa saja yang menyebabkan terlambat dalam penyetoran dan pelaporan PPN. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Teknik pengumpulan data pada pendekatan wawancara dan observasi di PT. ABC. Metode analisis yang digunakan yaitu deskriptif kualitatif, dimana peneliti mengambil data-data yang berhubungan dengan transaksi PPN yaitu Rekap data bulanan faktur pajak selama tahun 2020, Surat Pemberitahuan (SPT) Masa PPN 2020, dan Surat Setoran Pajak tahun 2020. Hasil penelitian menunjukan bahwa: Hasil penelitian perhitungan pajak pertambahan nilai yang sudah dilakukan perusahaan sudah sudah sesuai dengan peraturan Undang-Undang No. 42 Tahun 2009 dan PMK Nomor 242/PMK.03/2014. Hasil perhitungan pajak pertambahan nilai yang diatur dalam yang dilakukan perusahaan terkait penyetoran PPN masa Juli sampai masa Desember sudah sesuai dengan peraturan Undang – Undang yang berlaku di Indonesia. Sedangkan pada masa Februari sampai masa Juni perusahaan melakukan pelaporan tidak sesuai, hal ini Dikarenakan pelaporan PPN perusahaan masih ada yang belum melakukan tepat waktu maka perusahaan harus menanggung konsekuensi yaitu dikenakan sanksi denda. Kata Kunci: Pajak Pertambahan Nilai, Pehitungan, Penyetoran, Pelaporan ABSTRACT This study aims to determine the timeliness of deposit and reporting in accordance with the calculation of VAT by PT. Joint Success Triangle. What are the sanctions if you are late in depositing and reporting VAT. And what are the factors that cause delays in depositing and reporting VAT. The method used in this study is a qualitative descriptive method. Data collection techniques in the interview and observation approach at PT. Joint Success Triangle. The analytical method used is descriptive qualitative, where the researcher takes data related to VAT transactions, namely monthly data recap of tax invoices for 2020, Notification Letter (SPT) for 2020 VAT Period, and 2020 Tax Payment Letter. The results of the study show that: The results of the calculation of the value added tax that have been carried out by the company are in accordance with the regulations of Law no. 42 of 2009 and PMK Number 242/PMK.03/2014. The results of the calculation of the value added tax as regulated by the company regarding the payment of VAT for the July to December period are in accordance with the prevailing laws and regulations in Indonesia. Meanwhile, from February to June, the company did not report properly, this is due to the fact that there are still companies reporting VAT that have not been carried out on time, the company must bear the consequences, namely being subject to fines. Keywords: Value Added Tax, Calculation, Deposit, Reporting
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | MIFTAH ANISA | ||||||||
| Date Deposited: | 09 Dec 2022 02:46 | ||||||||
| Last Modified: | 09 Dec 2022 02:46 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9013 |
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