IPTEKS PENGHITUNGAN PAJAK PERTAMBAHAN NILAI (PPN) BERBASIS E-FAKTUR (STUDI KASUS PADA PT. BERKAT REHOBOT)

Authors

  • Riri I. C. Lumikis
  • Ventje Ilat Sam Ratulangi University

DOI:

https://doi.org/10.32400/jiam.2.1.2018.19937

Keywords:

VAT Recording, Counting, Reporting

Abstract

The applied of knowledge, technology, and art about determining the Value Added Tax (VAT) is very important for a company so not over the government regulations. The company need to know how to determine Value Added Tax (VAT) in case of calculating, recording, and reporting especially while using a system called e-Faktur. PT. Berkat Rehobot is the object for this study in term to give a good example for most of other companies about how to determine Value Added Tax (VAT) in Indonesia according to government regulation number 42 in year 2009 especially with Director General of Tax Regulation No. PER-16 / PJ / 2014.

Author Biographies

Riri I. C. Lumikis

Alumni Program Studi Pendidikan Profesi Akuntansi (PPAk) Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi.

Ventje Ilat, Sam Ratulangi University

Lektor Kepala pada Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi. Fokus riset pada ilmu akuntansi dan ilmu keuangan khususnys dibidang akuntansi keuangan, akuntansi manajemen, manajemen strategi, dan akuntansi sektor publik.

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Published

2018-06-30

Issue

Vol. 2 No. 1 (2018): JIAM

Section

Articles

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