Analisis penerapan tarif pajak pertambahan nilai atas jasa bongkar muat: studi kasus PT BSB = Analyzing the implementation of value added tax rate of stevedoring: case study PT BSB
Riamsard Aldin Awang Notoprawiro;
Eko Wisnu Warsitosunu, supervisor; Parulian, Safrida Rumondang, examiner; Dahlia Sari, examiner
(Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016)
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[Skripsi ini membahas topik mengenai penerapan tarif Pajak Pertambahan Nilai (PPN) atas jasa bongkar muat pada PT BSB. Jasa bongkar muat merupakan sutau jasa penunjang angkutan laut yang melakukan pemindahan barang dari palkakapal ke lambung kapal atau sebaliknya. PPN atas jasa bongkar muat itu sendiri sama seperti ketentuan PPN pada umumnya. Dalam penelitian ini, PT BSB melakukan dua kesalahan terkait dengan mekanisme PPN-nya. Kesalahanpertamanya ialah menggunakan nilai lain sebagai DPP-nya serta tidak membuat faktur pajak. Kesalahan tersebut tentunya menimbulkan sanksi administrasi pajak, namun dengan adanya fasilitas penghapusan atau pengurangan sanksi administrasi pajak pada tahun 2015 yang berdampak positif bagi PT BSB, di mana PT BSB menjadi terbebas dari sanksi administrasi pajak. The idea of this study is practice for Value Added Tax (VAT) rate of stevedoring. Stevedoring is one of the supporting systems for shipping services which is the process of loading and unloading ships. VAT of stevedoring is similar to the general VAT regulation. In this study, PT BSB does two errors on their VAT mechanism. The first error is uses other as the tax base for the VAT calculations and the second one is PT BSB does not prepares tax invoice. Those errors must be arouses administrative penalties, but there is a facility that grants elimination or deduction for the administrative penalty in 2015 that has positive impacts for PT BSB, which is be spared from tax administrative penalty., The idea of this study is practice for Value Added Tax (VAT) rate of stevedoring.Stevedoring is one of the supporting systems for shipping services which is theprocess of loading and unloading ships. VAT of stevedoring is similar to thegeneral VAT regulation. In this study, PT BSB does two errors on their VATmechanism. The first error is uses other as the tax base for the VAT calculationsand the second one is PT BSB does not prepares tax invoice. Those errors must bearouses administrative penalties, but there is a facility that grants elimination ordeduction for the administrative penalty in 2015 that has positive impacts for PTBSB, which is be spared from tax administrative penalty] |
 S62349-Riamsard Aldin Awang Notoprawiro.pdf :: Unduh
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| No. Panggil : | S62349 |
| Entri utama-Nama orang : | |
| Entri tambahan-Nama orang : | |
| Entri tambahan-Nama badan : | |
| Subjek : | |
| Penerbitan : | Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016 |
| Program Studi : |
| Bahasa : | ind |
| Sumber Pengatalogan : | LibUI ind rda |
| Tipe Konten : | text |
| Tipe Media : | unmediated ; computer |
| Tipe Carrier : | volume ; online resource |
| Deskripsi Fisik : | xiii, 54 pages : illustration ; 28 cm + appendix |
| Naskah Ringkas : | |
| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 3 |
| No. Panggil | No. Barkod | Ketersediaan |
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| S62349 | 14-22-24294844 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20421760 |
