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Analisis Implementasi Pajak Pertambahan Nilai (Ppn) Pada Industri Kue Nak Mbarep Kepatihan

Author

Listed:
  • NURFADILA, RISKY
  • Saldina, Iswatul
  • Anjarsari, Novita

Abstract

Penelitian ini dimaksudkan untuk mengetahui perhitungan Pajak Pertambahan Nilai (PPN) yang di digunakan pada toko kue nak mbarep kepatihan. PPN ialah salah satu jenis pajak yang digunakan untuk menganalisis serta menghitung besar pertambahan nilai yang terkandung dalam suatu barang. Dari data yang diperoleh dari industri kue rumahan nak mbarep kepatihan, kami selaku penulis dari penelitian ini melakukan analisis pada perhitungan Pajak Pertambahan Nilai (PPN) yang dipakai toko kue nak mbarep apakah sudah sesuai dengan Undang-Undang Perpajakan yang baru. Metode penelitian yang digunakan merupakan data primer dengan teknik analisis data melalui interview. Hasil dari penelitian yang kami dapat bahwa toko kue rumahan nak mbarep masih belum sesuai dengan perubahan Undang-Undang Perpajakan yang baru, sehingga laba yang diperoleh lebih sedikit karena tarif pajak terlalu besar.

Suggested Citation

  • NURFADILA, RISKY & Saldina, Iswatul & Anjarsari, Novita, 2021. "Analisis Implementasi Pajak Pertambahan Nilai (Ppn) Pada Industri Kue Nak Mbarep Kepatihan," OSF Preprints vy7un, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:vy7un
    DOI: 10.31219/osf.io/vy7un
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