ANALISIS PENERAPAN AKUNTANSI PAJAK PERTAMBAHAN NILAI PADA CV MARINE PERKASA

Abstract

CV Marine Perkasa itself started operating on December 10 2013. There are 3 types of collaboration offered by Alfamart, namely: new outlet scheme, new outlet-conversion scheme and take-over outlet scheme. The type of collaboration used for CV Marine Perkasa is a new outlet conversion scheme, where the franchise (CV Marine Perkasa) submits a proposal for a location that is still a grocery store or minimarket to be developed into an Alfamart outlet. The basis for tax imposition (dpp) used by CV Marine Perkasa in calculating the tax payable on value added tax is by using the selling price.The selling price applied is the value in the form of money, including all costs including purchasing merchandise for minimarket inventory, purchasing returns and also selling merchandise from inventory, which should be requested by the seller because the delivery of taxable goods (BKP).

The implementation of Value Added Tax Accounting at CV Marine Perkasa is in accordance with Undang-undang No. 42 Tahun 2009.