IDEAS home Printed from https://ideas.repec.org/p/osf/osfxxx/h8aw5.html
   My bibliography  Save this paper

ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI (PPN) PADA Tb. MARGO MULYO

Author

Listed:
  • Setiyani, Erika Rahma
  • Avita, Cindy Claudia Radha
  • Puspita, Ananda Galuh

Abstract

Pajak adalah salah satu pendapatan yang sangat potensial dan cukup dominan karena memiliki fungsi anggaran dan peraturan. Salah satu jenis pajak yang dimaksud yaitu Pajak Pertambahan Nilai (PPN). Penelitian ini ditulis dengan tujuan untuk mengetahui perhitungan Pajak Pertambahan Nilai (PPN) yang dibayarkan oleh Tb. Margo Mulyo setiap melakukan transaksi pembelian bahan-bahan bangunan. Dari data yang diperoleh dari narasumber, penulis melakukan analisis pada perhitungan Pajak Pertambahan Nilai (PPN) yang dibayarkan oleh pihak toko bangunan. Metode penelitian ini adalah data primer dengan teknik analisis data melalui wawancara di Tb. Margo Mulyo. Peneliti menggunakan data transaksi selama satu bulan untuk mengetahui besarnya perhitungan Pajak Pertambahan Nilai (PPN) yang telah dibayarkan oleh pihak toko. Hasil penelitian bahwa jumlah tarif PPN yang dibayarkan oleh pihak toko sudah sesuai dengan Undang-Undang Perpajakan Nomor 42 Tahun 2009, yaitu sekitar 5% hingga 10%. Kata Kunci : Pajak, PPN, Tarif PPN, Undang-Undang Perpajakan

Suggested Citation

  • Setiyani, Erika Rahma & Avita, Cindy Claudia Radha & Puspita, Ananda Galuh, 2021. "ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI (PPN) PADA Tb. MARGO MULYO," OSF Preprints h8aw5, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:h8aw5
    DOI: 10.31219/osf.io/h8aw5
    as

    Download full text from publisher

    File URL: https://osf.io/download/5ffd196be80d37037ca56afa/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/h8aw5?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osf:osfxxx:h8aw5. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://osf.io/preprints/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.