Imposition of PPN PROCEDURES IN. PT. PERTAMINA EP REGION KTI SANGATTA FIELD

Rina Mokodompit

Abstract


 In Indonesia, the domes-
tic tax is the largest income countries, but surveillance and
the use of such tax is not maximized. PT. Pertamina EP
Sangatta Eastern Region of East Kalimantan province is one
of the unit as the company's mandatory tax collection (tax
WAPU). As tax WAPU PT. Eastern Region Field Sangatta
PEP have an obligation to perform the entire collection of
taxes against all partners, both individuals and business en-
tity / corporation and deposit it to the Tax Oce (LTO)
through the Bank in accordance with applicable regulations.
The procedure of taxation of a company created with the
aim to support the achievement of goals - the most of cor-
porate objectives, eciently, and eectively remain in full
compliance with all applicable laws - laws and policies, es-
pecially the provisions on taxation. Job Training Report
with the title "The imposition of VAT PROCEDURES IN.
Pertamina EP KTI Sangatta REGION FIELD "aims to de-
termine and analyze the taxation procedures, especially in
the imposition of Value Added Tax (VAT) at the company.
Working methods used by writer is eld study, which in-
cluded interviews and observations, as well as library re-
search. Of analysis has been done by the authors can be
seen that the tax procedures by PT. Pertamina EP Sangatta
Eastern Region, namely the process of collection, payment,
deposit made by the PEP Sangatta Eastern Region. As for
the reporting process conducted by Pertamina EP Jakarta
headquarters. And at the nal stage of PEP Jakarta VAT
Reimbursement will do.

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