ANALYSIS OF VALUE ADDED TAX (VAT) CALCULATIONS AT PT. HONDA PROSPECT MOTOR (HPM) MANADO
Keywords:
Analisis Perhitungan, Pajak, Pertambahan NilaiAbstract
Taxes from domestic revenue sources are increasingly felt as a mainstay of State revenue. To further increase revenue from the tax sector, several improvements have been made, additions, and even changes in the field of taxation. One type of tax that is a source of State revenue is Value Added Tax (VAT), which replaced Sales Tax on April 1, 1985, It was established under the Law and has been amended by Law Number on Value Added Tax (VAT) and Sales Tax on Luxury Goods. The study was conducted using descriptive analysis methods. From the results of research at PT. Honda Prospect Manado is a private company in Manado and engaged in general trading which was established in 1973. As a taxable entrepreneur, PT. Honda Prospect Manado is obliged to carry out VAT treatment in accordance with the Law. In the treatment of value-added tax accounting PT. Hasjrat Abadi Manado branch is in accordance with Law Number 42 of 2009 concerning VAT and PPnBM. Basic Imposition of VAT on PT. Honda Prospect Manado is the selling price. Where the tariff used is 10% of the selling price. The VAT calculation used is to multiply the DPP by the Tax Rate.
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