Kepatuhan dalam siklus pajak pertambahan nilai
Tujuan penelitian ini adalah mengetahui kepatuhan wajib pajak badan dalam perhitungan, pembayaran dan pelaporan SPT masa pajak pertambahan nilai (PPN). Metode yang digunakan yaitu penelitian kualitatif dengan pendekatan studi kasus pada PT. Duo Makmur. Hasil penelitian menunjukan faktur pajak merupakan alat yang dipakai oleh wajib pajak badan dalam mengatur pembayaran dan pelaporan PPN, selain itu kebijakan perusahaan mengenai penetapan tarif kurang bayar berimbas pada kepatuhan wajib pajak badan.
The purpose of this study is to study tax obligations in the calculation, payment, and reporting of tax returns on value added tax (VAT) periods. The method used is qualitative research with case studies at PT. Prosperous Duo. The results of the study show that taxes are levied by corporate taxpayers in VAT payments and reporting, in addition to the company's policy on determining underpayment rates when affected by corporate taxpayers.
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