Putri, Dennisya Alysia (2021) TATA CARA PEMUNGUTAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI ATAS PENGADAAN BARANG DENGAN e-BILLING DAN e-SPT PUT PADA KANTOR ATR/BPN KOTA SUKABUMI. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

This final report was prepared by Dennisya Alysia Putri, Student Identification Number 1841211020, with the title "Procedures for Collection, Depositing and Reporting Value Added Tax on Procurement of Goods with eBilling and e-SPT PUT at the Sukabumi City ATR/BPN Office". This report was prepared based on the results of research conducted by the author at the Office of ATR/BPN Sukabumi City. Which was compiled under the guidance of Mr. Rinaldi, SE., Ak., M.Ak., CA and Mrs. Venita Sofiani, SE., M.Sc. This study aims to determine the procedures for collecting, depositing and reporting Value Added Tax on the Procurement of Goods at the ATR/BPN Office of Sukabumi City. Based on the Decree of the Minister of Finance of the Republic of Indonesia Number 231/PMK.03/2019 (Article 18) concerning Procedures for Registration and Deletion of Taxpayer Identification Numbers, Confirmation and Revocation of Confirmation of Taxable Entrepreneurs, as well as Withholding and/or Collection, Depositing, and Reporting Taxes For Government Agencies. The research method carried out by the author in writing this Final Project is using the Descriptive Research Method which explains a situation that the Descriptive Method understands the problems that exist in the surrounding environment. As well as the data collection techniques carried out by collecting the data, namely observations and interviews with the ATR/BPN Office and literature studies through applicable laws, reference books, journals and sites that are already trusted. Based on research conducted at the Sukabumi City ATR/BPN Office, it can be concluded that the Value Added Tax is collected by the Government Treasurer and is subject to a 10% tariff then makes a deposit using the electronic e-billing system managed by the DGT to issue and manage billing codes, and the Reporting process Value Added Tax by using an electronic system, namely e-SPT PUT as a means to report Value Added Tax.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Collection, Deposit, Reporting and VAT on Procurement of Goods
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi > D3 Perpajakan
Depositing User:	Perpus ID UMMI
Date Deposited:	14 Mar 2022 07:35
Last Modified:	14 Mar 2022 07:35
URI:	http://eprints.ummi.ac.id/id/eprint/2192

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