Akuntansi Pajak Pertambahan Nilai pada PT Agung Sumatera Samudera Abadi Medan

Abstract

PT. Agung Sumatera Samudera Abadi Medan is a company engaged in fish trade. In tax examination , is almost certain that the reconciliation of sales turnover according to Time-SPT of Value Added Tax and SPT of Corporation Income Tax will be carried out by examiner as a part of exanination procedures so the taxpayers can explain the differences to tax examiners, as well as ascertain that the stated turnovers is correct. PT. Agung Sumareta Samudera Abadi Medan that has a duty to record all the price of acquisition and delivery of Taxable Goods to apply the Accounting of Value- Added Tax (VAT). This research was conducted at PT. Agung Sumatera Samudera Abadi Medan is located at Jl. Seipadang No.58 Medan. Sources of data in this study were taken from the taxation and finance as well as other documents related to the research. For data collection, researchers used a technique of field research is an interview, documentation, and observation. The analytical procedure used is descriptive analytical method. It could be concluded from the research results the turnover differences resulted from causal factors of turnovers differences of Value Added Tax and Income Tax due to the differences of sale admission and making of their tax invoices. And account for VAT which the company has been appropriated with accounting principal and taxation laws, even tough there still other things have not done yet, the company always try to complete.