PENERAPAN PERHITUNGAN TERHADAP PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. ARISTA JAYA

Abstract

The research aims to find out whether the implementation of the Value Added Tax (VAT) at PT. Arista Jaya follows the relevant legislative requirements. To achieve the aim, the researcher uses the descriptive qualitative method. Data Collected through documentatio,interview,and library study. The research focused on the implementation of the Value Added Tax (VAT) and tax calculation of input VAT and output VAT from January to Desember 2017. The result showed that the implementation of Value Added Tax at PT. Arista Jaya, in 2017, follows the relevant legislative requirements,covers the tax calculation,tax payment,and tax reporting. The payment obligation and tax reporting also followed the relevant legislative requirements. The underpayment happened PT. Arista Jaya, because of the input value added higher than the output value added tax