ANALISIS PENERAPAN AKUNTANSI PAJAK PERTAMBAHAN NILAI PADA PT. PLN (PERSERO) UNIT INDUK PEMBANGUNAN SULAWESI BAGIAN UTARA

Abstract

Abstract: One of the sources of state revenue is taxes, and is a mandatory contribution to the state, which is why taxes become a source of funds for the government in financing the construction of public facilities, so the government continues to emphasize to the community the importance of paying taxes. This research aims to find out the application of value added tax accounting to PT. PLN (persero) North Sulawesi Development Main Unit. The research
method used is a qualitative descriptive method. Data obtained from the results of the interview is collected and then will be analyzed and described according to the facts that occur in the company. The results of the study showed that PT. PLN (persero) North Sulawesi Development Main Unit has carried out procedures for calculating, depositing and reporting value added tax in accordance with Law No. 42 of 2009 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, and PT. PLN (Persero) North Sulawesi Development Main Unit has been on time in paying off its tax obligations