PELAKSANAAN KEWAJIBAN SEBAGAI PENGUSAHA KENA PAJAK OLEH PT CAHAYA PETRINDO BERSAMA JAKARTA TAHUN 2014

Authors

  • Krisna Hidajat Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia
  • Yanuar Adi Putra Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia
  • Kiki Amaliya Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia

DOI:

https://doi.org/10.31334/reformasi.v2i3.606

Keywords:

VAT enterprises, VAT

Abstract

Value Added Tax (VAT) is a tax on the consumption of goods and services in the Customs Area that is needed to purchase production and distribution lines. PT Cahaya Petrindo Bersama is a company that has been confirmed as a Taxable Person for VAT purposes that requires Taxable Entrepreneurs in accordance with applicable tax regulations. The obligation of PT Cahaya Petrindo Bersama as a Taxable Person for VAT purposes is to impose a Collection, Calculation, Deposit and Report on Value Added Tax. Based on the discussion above, the purpose of the above research to discuss the implementation of the Obligations as Taxable Entrepreneurs by PT Cahaya Petrindo Bersama Jakarta 2014 is in accordance with the applicable tax regulations. From the results of the examination, it can be denied that PT Cahaya Petrindo Bersama Jakarta has made an agreement as a Taxable Person for VAT purposes in accordance with the applicable tax laws in Indonesia.

References

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Dokumen

Undang-undang Republik Indonesia Nomor 8 Tahun 1983 Sebagaimana Telah Diubah Terakhir Dengan Undang-Undang Nomor 42 Tahun 2009 Tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah

Undang-undang Republik Indonesia Nomor 6 Tahun 1983 Sebagaimana Telah Diubah Terakhir dengan Undang-undang Nomor 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan

Peraturan Menteri Keuangan Republik Indonesia Nomor 163/PMK.011/2012 tentang Pengenaan Pajak Pertambahan Nilai atas Kegiatan Membangun Sendiri

Peraturan Menteri Keuangan Republik Indonesia Nomor 68/PMK.03/2010 telah diubah dengan Peraturan Menteri Keuangan Nomor 197/PMK.03/2013 Tentang Batasan Pengusaha Kecil Pajak Pertambahan Nilai

Peraturan Menteri Keuangan Republik Indonesia Nomor 75/PMK.03/2010 sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 38/PMK.011/2013 Tentang Nilai Lain Sebagai Dasar Pengenaan Pajak

Peraturan Menteri Keuangan Republik Indonesia Nomor 80/PMK.03/2010 Tentang Penentuan Tanggal Jatuh Tempo Pembayaran dan Penyetoran Pajak

Peraturan Menteri Keuangan Republik Indonesia Nomor 38/PMK.03/2010 Tentang Tata Cara Pembuatan dan Tata Cara Pembetulan atau Penggantian Faktur Pajak.

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Published

2019-10-31

Issue

Vol. 2 No. 3: Agustus 2015 (Spesial Issues)

Section

Articles

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