ANALISIS FAKTOR-FAKTOR YANG MENYEBABKAN TERJADINYA PENGAJUAN KEBERATAN DAN BANDING YANG DILAKUKAN OLEH PT. Z

Abstract

The objective of this research was to provide a general overview of the analysis of the factors
causing the filling of complaints and appeals on PT.Z. of value added tax (VAT) in PT. Z according to
the regulation of value tax No. 18 in 2000 and the rule of it’s implementation in addition, another goal
of this research is to find out whether the calculation, recording, payment and reporting of VAT in PT.
Z company is running according to the standard of law No. 18 year 2000 on VAT. This research
used a case study of PT. Z that located in Center Jakarta. This research using descriptive analysis
method, that interpret the relationship between phenomena that happened in PT. Z with Indonesian tax
regulation. This research finding can be summarized that the analysis of computation tax in and tax
out, recording and also reporting of value added tax (VAT) in PT. Z has been running accordance with
the regulation of VAT No. 18 in 2000. Based on the analysis PT. Z had calculated and reported the
VAT complied with standard of law 2000 number 18.