CD Tugas Akhir
Tinjauan Pemenuhan Kewajiban Bendaharawan Sebagai Pemungut Pajak Pertambahan Nilai Pada Dinas Kebudayaan Dan Pariwisata Kota Pekanbaru
This study aims to determine the procedure of calculation, collection, remittance, and reporting of Value Added Tax (VAT) and to determine the fulfillment of obligations treasurer collects the Value Added Tax At the Office of Pada Kantor Dinas Kebudayaan dan Pariwisata Kota Pekanbaru.
The method of collecting data used is by observation, interview, primary data collection and secondary data on the Office of Pada Kantor Dinas Kebudayaan dan Pariwisata Kota Pekanbaru.
Results of the study, it was found that the Treasurer's Office of Pada Kantor Dinas Kebudayaan dan Pariwisata Kota Pekanbaru has done calculation procedure, and the collection of Value Added Tax properly, but the late payment of tax payable and taxes payable are not reported.
Keywords: Value Added Tax, Subject and Object of VAT, VAT collector, cutters VAT, VAT rate.
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