Savitri, Ayu Rizky and Fitriana Rakhma Dhanias, SE., MSA., Ak (2024) Analisis Implementasi Perhitungan PPN Wapu Dan PPh 22 Wapu Atas Penjualan Produk Farmasi PT. Otsuka Indonesia Kepada Distributor. Diploma thesis, Universitas Brawijaya.
Abstract
Penjualan produk dari barang sebelum dan sudah diterima oleh distributor terdapat tahapan mulai dari penyerahan produk pada saat pengemasan, pemesanan antara distribusi dan distributor, persiapan produk jadi, quality control, shipment, perhitungan atas penjualan produk, penyerahan produk kepada distributor. Perhitungan atas penjualan produk merupakan mekanisme untuk mengetahui berapa pemasukan bagi perusahan atas penyerahan barang dan jasa. Penelitian ini bertujuan untuk mengetahui bagaimana mekanisme perhitungan pajak pertambahan nilai dan pajak penghasilan pasal 22 atas penjualan produk kepada distributor BUMN. Penelitian ini menggunakan mekanisme penelitian kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukan bahwa perhitungan perpajakan sudah sesuai dengan tarif dan mekanisme perpajakan yang sesuai dengan peraturan menteri keuangan dan perhitungan dilakukan dengan dua belah pihak yang bersangkutan.
English Abstract
Sales of products from goods before and already received by the distributor include stages starting from handover of the product during packaging, ordering between the distributor and distributor, preparation of finished products, quality control, delivery, calculation of product sales, handover of the product to the distributor. Product sales calculations are a mechanism for finding out how much income a company receives from the delivery of goods and services. This research aims to determine the mechanism for calculating value added tax and income tax article 22 on product sales to BUMN distributors. This research uses a qualitative research mechanism with a descriptive approach. The research results show that the tax calculations are in accordance with the tax rates and mechanisms in accordance with the Minister of Finance regulations and the calculations are carried out jointly with the two parties concerned.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 052417 |
| Uncontrolled Keywords: | Perhitungan, Pajak Pertambahan Nilai, Pajak Penghasilan Pasal 22-Calculation, Value Added Tax, Income Tax Article 22 |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | soegeng Moelyono |
| Date Deposited: | 08 Aug 2024 07:14 |
| Last Modified: | 08 Aug 2024 07:14 |
| URI: | http://repository.ub.ac.id/id/eprint/223617 |
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