Tinjauan, perhitungan, pemungutan, penyetoran dan pelaporan pajak pertambahan nilai pada PT JKL masa pajak Juli s.d Desember 2023
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 2 : Ika Wahyuni
Subyek : Valvue added tax
Kata Kunci : vat collection,vat deposit,vat reporting
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_LM_PJK_024032104524_Halaman-Judul.pdf | 8 | |
| 2. | 2024_LM_PJK_024032104524_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2024_LM_PJK_024032104524_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2024_LM_PJK_024032104524_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_LM_PJK_024032104524_Lembar-Pengesahan.pdf | 1 | |
| 6. | 2024_LM_PJK_024032104524_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_LM_PJK_024032104524_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_LM_PJK_024032104524_Bab-1.pdf | 6 | |
| 9. | 2024_LM_PJK_024032104524_Bab-2.pdf | 21 |
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| 10. | 2024_LM_PJK_024032104524_Bab-3.pdf |
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| 11. | 2024_LM_PJK_024032104524_Bab-4.pdf |
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| 12. | 2024_LM_PJK_024032104524_Bab-5.pdf | ||
| 13. | 2024_LM_PJK_024032104524_Daftar-Pustaka.pdf | ||
| 14. | 2024_LM_PJK_024032104524_Lampiran.pdf | 30 |
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P Pajak adalah sumber pendapatan penting bagi negara untuk membiayai program danpembangunan. Pada awal Januari 2024, pertumbuhan pajak di Indonesia menunjukkan trenpositif, mencapai Rp.393,91 triliun setara dengan 19,81% dari target APBN 2024. PT. JKL.Beroreintasi pelanggan, Bergerak dalam bidang maintenace dan jasa perdaganganpembangunan di Jakarta dan sekitarnya. Selain itu, perusahaan ini telah resmi terdaftar sebagaiperusahaan pelaksanaan jasa maintencance, serta aktif terdaftar dalam Gabungan PelaksanaKonstruksi Nasional Indonesia dan disertifikasi sebagai Badan Usaha Jasa Pelaksanaan tugasakhir ini membahas kewajiban Pajak Pertambahan Nilai (PPN) PT. JKL selama periode Julihingga Desember 2023. PT. JKL adalah Pengusaha Kena Pajak yang tanggung jawab untukmemungut, menyetor, dan melaporkan PPN atas setiap penyerahan Barang Kena Pajak atau JasaKena Pajak. Metode yang digunakan dalam mengumpulkan data meliputi pengamatan langsung,wawancara, dan studi kepustakaan. Hasil menunjukkan PT. JKL mengalami ketidaksesuaiandalam pelaporam dan Juli sehingga berpotensi mendapatkan sanksi administrasi berupa bungadan denda administrasi. Atas ketidaksesuaian tersebut, penting bagi PT. JKL untuk mematuhiketentuan perpajakan guna menghindari sanksi dan penerimaan pajak yang lebih optimal.
T Taxes are an important source of revenue for the state to finance programs and development.In early January 2024, tax growth in Indonesia showed a positive trend, reaching IDR .393,91trillion, growing 19,81% of the 2024 state budget target. PT JKL plays an important role indevelopment in Jakarta and its surroundings. PT JKL plays a role in electrical work, airconditioning systems (HVAC), interior fit-out, and procurement of goods. In addition, thiscompany has been officially registered as a contractor company for the implementation ofconstruction services, and is actively registered with the Indonesian National Association ofConstruction Implementers and certified as a Construction Service Business Entity by theConstruction Services Development Institute. This final project discusses the obligations ofValue Added Tax (VAT) of PT. JKL during the period July to December 2023. PT. JKL is aTaxable Entrepreneur who has the responsibility to collect, deposit and report VAT on everydelivery of Taxable Goods or Taxable Services. The methods used in collecting data includedirect observation, interviews, and literature studies. The results show that PT. JKL experienceddiscrepancies in depositing VAT in Juli and reporting VAT in so that it has the potential toreceive administrative sanctions in the form of interest and fines. For these discrepancies, it isimportant for PT. JKL to comply with tax provisions in order to avoid sanctions and supportmore optimal tax revenue.
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