Full Description
| Record of Work | Karya Akhir |
| Cataloguing Source | |
| Content Type | text (rdacontent) |
| Media Type | computer (rdamedia) |
| Carrier Type | online resource (rdacarrier) |
| Physical Description | xiii, 56 pages : illustration ; 30 cm + Appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| TA-Pdf | 16-18-422291597 | TERSEDIA |
| No review available for this collection: 20479281 |
Abstract
Laporan magang ini membahas perlakuan Pajak Pertambahan Nilai (PPN) PT HNM yang diikutsertakan dalam program Pengampunan Pajak pada tahun 2016. PT HNM merupakan perusahaan yang bergerak dalam bidang jasa manajemen perhotelan. Perlakuan pengampunan PPN akan dianalisa apakah sesuai dengan ketentuan yang berlaku. Ketentuan yang dijadikan rujukan ialah UU No. 11 tahun 2016 tentang Pengampunan Pajak, PSAK 70 tentang Pengampunan Pajak dan PSAK 25 tentang Kebijakan Akuntansi, Perubahan Estimasi Akuntansi, dan Kesalahan. Perlakuan atas harta bersih yang timbul dari program Pengampunan Pajak dianggap sebagai saldo laba menurut UU Pengampunan Pajak sedangkan menurut PSAK 70 harus dianggap dalam tambahan modal disetor. Lalu koreksi atas harta dan liabilitas yang timbul dalam pengampunan pajak harus sesuai dengan PSAK 25.
This report explains about treatment Value Added Tax (VAT) PT HNM, a hospitality management company, that participated in Tax Amnesty program in 2016. Amnesty treatment on VAT will be checked whether it is comply with the standards. Standards which become references are UU No. 11 2016, PSAK 70 and PSAK 25. Treatment upon additional net asset recognized as retained earning in Tax Regulation but recognized as Additional Paid in Capital in PSAK 70. Then correction for asset and liability that occur in tax amnesty should comply with PSAK 25.
This report explains about treatment Value Added Tax (VAT) PT HNM, a hospitality management company, that participated in Tax Amnesty program in 2016. Amnesty treatment on VAT will be checked whether it is comply with the standards. Standards which become references are UU No. 11 2016, PSAK 70 and PSAK 25. Treatment upon additional net asset recognized as retained earning in Tax Regulation but recognized as Additional Paid in Capital in PSAK 70. Then correction for asset and liability that occur in tax amnesty should comply with PSAK 25.