PENERAPAN AKUNTANSI PAJAK PERTAMBAHAN NILAI (PPN) PADA PT ALFA GLOBAL INDONESIA GOWA

Abstract

The research aims to find out whether PT. Alfa Global Indonesia has already implement the Value Added Tax(VAT) accountancy as the rule of taxation law or not. The method used was quantitative descriptive to describe the facts sistematically and the characteristics of the object and subject accurately. The technique of collecting data were observation, interview, documentation and library studies. The technique of analysis data were conducting on the Value Added Tax(VAT) accountancy procedure, VAT calculation, and on VAT deposit and reporting. The result showed that PT. Alfa Global Indonesia has implemented the Value Added Tax(VAT) accountancy as the rule of taxation law on Value Added Tax Law Number 42 of 2009.