TA DIGITAL
Prosedur pajak pertambahan nilai (PPN) pada Kantor Pelayanan Pajak Pratama Semarang
Tax is one of the important sources of revenue for a state. The kinds of taxes which are drawn for a citizen by the government are Value Added Tax, Income Tax, Tax on Building and Land, and Tax On Sold Luxurious goods. Tax Plays a good role for contribution for the development of the country.
If, in a tax period, the input tax is greater than output tax, taxpayer can request for refunding the tax to the tax office. Value Added Tax (VAT) is a tax that can be requested for refund of tax overpayment. VAT refund procedure can be carried out by taxable employers. It is very important and useful for taxable employers may ask for more money than they pay. The observation was done in Kantor Pelayanan Pajak Pratama Semarang Barat.
The method used in the writing of this final project is a descriptive method. Methods of data collection are observation, interviews, and library research. The data used are primary and secondary data.
Taxable employers can apply by filling out a tax return form SPT MASA PPN first. In a plea settlement refunding VAT there is a problem that delays in notification of taxpayer account number to the tax office which results in delays in the delivery of money to be given to tax payers. The solution in this matter, it is necessary to change in procedures on demand to the taxpayer account number to make it more efficient.
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