PENGARUH PENERAPAN PEMUNGUTAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PT. “ADIKU” (Studi Empiris Perusahaan Manufaktur)

Abstract

The issue that raised from this study is the impact of Collection, Payment and Reporting of Value Added Taxes on the Company's Financial Performance. Other effect is related to the payment of company obligations to suppliers on the company's financial condition. Based on the 2 (two) issues above, it can be described the relation and influence of tax obligations and of suppliers to the company's financial performance. This study aims to explain and give consideration to companies that related to tax obligations and to suppliers can be overcome with several solutions so that the company's financial condition remains stable. In this study, the author uses the research method of description analysis by processing and analyzing the existing data of the company and making sample data as proof of this research. The results of this study, the author found a solution that can help companies to overcome financial problems related to the obligation of tax payments and to suppliers, namely by requiring each supplier to be confirmed as a taxable entrepreneur, adjusting the Term of Payment between the customer and supplier needs, regulating pattern of VAT reporting in order to reduce underpayment, make policies and readjust the pattern of payment of obligations to suppliers against payments from customers.