Setiawan, Komang Putra and Nurdayadi, Nurdayadi (2017) Implementation Of Tax Compliance In A Construction Company: A Case Study Of Corporate Income Tax (PPH Badan) And Value Added Tax (PPN) Of PT. A In Bali. Bachelor thesis, Swiss German University.

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Abstract

This study is to determine the compliance status of Value Added Tax (VAT) and Corporate Income Tax Implementation in PT. X which is a Construction Company. Also this study is to give suggestions for tax payment, tax system technology and to give insight regarding the topic. According to Law No. 42 of 2009, the Value Added Tax is a consumption tax levied on goods and services, in the customs area imposed in every storied production and distribution lines. Also based on Government Rule No. 51 Year 2008, on Construction Company. From the data obtained from PT. X., the author (researcher) conducted an analysis on the implementation of Value Added Tax (VAT) and the implementation of Corporate Income Tax. This research is a qualitative research and collecting the primary data of PT. X which is obtained through a structured interview with the person in charge of finance and taxation in PT. X. In summary, the result of the research showed that PT. X fully complied with VAT tax regulation in terms of the supporting documents and the VAT tax payable calculation. Also the author found out that the Corporate Income Tax (PPh Badan) of PT. X also indicating a compliance toward the government tax regulation.

Item Type:	Thesis (Bachelor)
Uncontrolled Keywords:	Value Added Tax; Corporate Income Tax; Tax Tariffs
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation. Internal revenue
Divisions:	Faculty of Business Administration and Communication > Department of Accounting
Depositing User:	Astuti Kusumaningrum
Date Deposited:	08 May 2020 15:37
Last Modified:	08 May 2020 15:37
URI:	http://repository.sgu.ac.id/id/eprint/124

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