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Dessy  Nataliana

    Dessy Nataliana

    CV.Jaya Tambang Mas was the procurement of goods and services sold in the form of asphalt BKP. Thus, the company can not be separated from the imposition of VAT. Party buyers are partners with the government in development projects of... more
    CV.Jaya Tambang Mas was the procurement of goods and services sold in the form of asphalt BKP. Thus, the company can not be separated from the imposition of VAT. Party buyers are partners with the government in development projects of national roads which payment is made by the government treasurer, so the company is also subject to income tax 22 were directly levied by the treasurer. In the process of company taxation is obliged to count, deposit and report the tax levy to KPP where the company confirmed.
    Sources of data taken from documents related to the study of taxation. Writer gathering data using descriptive qualitative and quantitative methods. From the research that has been done, it can be concluded that CV.Jaya Tambang Mas already implementing tax obligations in accordance with the taxation laws and regulations. The authors still find some problems in reporting which is not in accordance with the law. In addition to the evaluation, the authors also provide suggestions that may be considered by the company as input and improvement for the company in the taxation aspect better.