ANALISIS PENERAPAN MANAJEMEN PERPAJAKAN ATAS PAJAK PERTAMBAHAN NILAI (PPN) DI PT. YUTAKA ROBOT SYSTEMS INDONESIA

Abstract

PT. Yutaka Robot Systems Indonesia, a company that was established in 2012, located at Jl. Samsung I B2A Block Golden Triangle Jababeka Cikarang Bekasi is engaged in services and after sales. The purpose of this study is to find out how the application of the Value Added Tax that starts from the calculation, deposit, and reporting. The method used in this research is descriptive qualitative analysis method. The results of this study indicate that the company has implemented a Value Added Tax mechanism starting from the calculation, collection, until reporting every month in accordance with the Law. This company has reported all credit of output tax and input tax using the VAT Period tax return and in the form of 1111 along with the attachment of the VAT Period tax return and does not exceed the stipulated deadline.