ANALISIS TRANSAKSI PENJUALAN KE KAWASAN BEBAS DAN KAWASAN BERIKAT TERHADAP PELAPORAN SPM PPN PT LUBANA SUKSES ABADI TAHUN 2016-2017

Abstract

Analysis of Sales Transaction to Free Trade Zone and Bonded Zone Toward Reporting of SPM PPN in PT Lubana Sukses Abadi Period 2016-2017. The purpose of this research is to know sales transactions to free trade zone and bonded zone toward reporting of SPM PPN in PT Lubana Sukses Abadi on period 2016-2017  in the calculation, reporting and bookkeeping. The  data  used  in  this  research  is  secondary  data  obtained  through documentation and observation of company data in 2016-2017. The method of analysis used in this research is descriptive analysis with qualitative approach. The results of this research indicate that sales transactions to free zone and bonded zone obtain VAT facilities are not collected so the sales are not payable VAT. The calculation and reporting of SPM PPN PT Lubana Sukses Abadi has been in accordance with Law no. 42 Year 2009. In Bookkeping, at the end of each month the Company undertakes a VAT reconciliation to reduce the value of the receivables of unpaid VAT and reconciliation so that the value of the prepaid tax account on the balance sheet equals the overpayment in the VAT tax return Report.