ANALISIS PERHITUNGAN DAN PELAPORAN PPN TERUTANG KURANG BAYAR PADA PT.PUTRI AYU NUSANTARA DI MAKASSAR

Abstract

This research aimed to find out the calculation suitability, deposit and Tax report on Value Added Tax (VAT) as done by PT. Putri Ayu Nusantara and the rules of Tax and the act number 42. in 2009 and to analyze and to know the treatment of Value Added Tax (VAT) towards returned goods and vanish the expired goods. This research was casuistic and using descriptive comparative approach. Qualitative data as the primary source of data. The data was acquired directly from PT. Putri Ayu Nusantara by observation, interview and documentation. The analysis data were done in three phases such as collecting and selecting data and presenting the data in comparative the drawing the conclusion. The result of this research was calculation and reports were done accordingly the tax rules and acts no.42 year 2009. On the other hand, the deposit was not done accordingly so that they were required to pay 2 % as tax punishment of correction.