Skripsi

PROSEDUR PENGKREDITAN PAJAK MASUKAN TERHADAP PAJAK MASA PPN PADA APOTEK MARINDI CAKRAWALA BERSAMA

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This final report is the result of a field internship at Marindi Cakrawala Bersama Pharmacy from January to March 2025, focusing on the mechanism of crediting Input Tax against VAT within a single tax period and its application in the pharmaceutical business. Data were collected through observation, documentation, and brief interviews during the internship, which revealed that the Input Tax credit procedures—including tax invoice validation, transaction recording, and monthly reporting using a digital system—have been implemented systematically. The orderly and well-documented application of these procedures minimizes the risk of errors and tax penalties, making this report a practical reference for business owners and related parties. Keywords: Input Tax, Output Tax, VAT, Tax Invoice, Periodic Tax Return, Taxable Entrepreneur.

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Detail Information

Series Title

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Call Number

T1805862025

Publisher

Palembang : Prodi Diploma III Akuntansi Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xiii, 57 hlm.; ilus.; tab, 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

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