ANALYSIS OF THE IMPLEMENTATION OF UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 42TAHUN 2009 CONCERNING PAJAK PERTAMBAHAN NILAI AT PT. DIMAS ANDALAS MEDIKA

Abstract

This study aims to determine and analyze whether the application of the UU PPN  at PT. Dimas Andalas Medika is in accordance with the taxation law, especially the UU PPN, also to find out what causes the overpayment of the  SPT PPN but the issuance of the SKPKB. The data analysis method used is descriptive and comparative methods. The type of data used is secondary data obtained by documentation techniques. Research data are analyzed and tested and conclusions are obtained. From the results of the analysis at PT. Dimas Andalas Medika, there is an Input Tax Invoice Crediting which should not be credited according to the tax law. The application of the UU PPN  applied by PT. Dimas Andalas Medika has not been efficient and is against the taxation law. Furthermore, it is suggested that the company should study the tax regulations, especially the UU PPN, so that there are no errors in the Input Tax Crediting. The company first checks back every detail that must be filled in to minimize any corrections to the SPT PPN reporting.