ANALISIS KEPATUHAN PENGUSAHA KENA PAJAK DALAM MELAKSANAKAN KEWAJIBAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. TROCON INDAH

rina prihatinningsih

Sari


Taxes are cash contributions to the State based on people's tax bill  (Which may be imposed) and do not get reciprocal services directly (contra), which can be used to pay for the show and general purposes. The obligation responsibility to pay taxes in the image of obligation and participation of tax payers for state budgets and national development according to tax article philosophy. As taxpayer who already have a Nomor Pokok Pengusaha Kena Pajak (NPPKP), will be tax for items purchased an put taxed for item that they will sale to custumer strating interested to write about ” Compliance Analysis Of Entrepeneur Hits Tax In Executing Obligation of Value-Added Tax PT. Trocon Indah Perkasa Tax Year 2009. This essay written using Descriptive Qualitative methodology, which it’s research objects based on calculation data, collector, endorsement, and reporting of tax especially PPN Masa Januari untill Desember 2009 in PT. Trocon Indah Perkasa which in the field of a leading Bored-Pile Contractor in Indonesia. From research result done about calculation, collector, endorsement, and reperting of PPN at SPT Masa Januari untill Desember 2009 in PT. Trocon Indah Perkasa. Writer concludes that PT. Trocon Indah Perkasa fully can be told as Obedient Taxpayer.

Keywords: Tax, PPN, Obidient Taxpayer


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DOI: https://doi.org/10.52447/map.v1i1.369

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