| dc.description.abstract | Value Added Tax ( VAT ), is an indirect tax, meaning that the tax is paid by the
consumer. Thus, it is said to be indirect because consumers do not pay directly to
the government or are transferred to other people or third parties. There are 2
types of VAT, namely Output VAT and Input VAT. Output VAT is the VAT that is
collected when the PKP sells/delivers the Taxable Goods, while the Input VAT is
th e VAT that is paid by the PKP buying/obtaining the Taxable Goods. The
purpose of writing this report is to find out the procedures for implementing &
calculating output VAT at PT. Nusantara Plantation III Medan. In the report the
author uses the method of observation, interviews, documentation, and literature
study from field work practices that have been implemented. It can be concluded
that the implementation of VAT has been going well in accordance with the
applicable laws/PMK regulation. | en_US |
