Text

MEKANISME PEMUNGUTAN PPN ATAS PENGADAAN BARANG DAN JASA DI PT PERTAMINA HULU ROKAN ZONA 4 PRABUMULIH

---

The purpose of this report is to understand the mechanism of Value Added Tax (VAT) collection on the procurement of goods and services at PT Pertamina Hulu Rokan Zona 4 Prabumulih, which has the status of a Cooperation Contract Contractor (KKKS) that has an obligation as a Collector (WAPU). Through internship activities, the author observed and studied the process and provisions for collecting, reporting, and depositing VAT carried out by PT Pertamina Hulu Rokan Zona 4 Prabumulih. This report was compiled by looking at the existing facts and data collection was carried out based on the results of observations. Observations show that the VAT collection mechanism at PT Pertamina Hulu Rokan Zone 4 Prabumulih is running in accordance with the Regulation of the Minister of Finance Number 73/PMK.03/2010. The use of the ODR system supports transparency, data accuracy, and efficiency of tax administration. The implementation of a digital system in VAT management strengthens the company's compliance with tax regulations and minimizes the risk of administrative errors. This report also provides a practical overview of tax practices in the upstream oil and gas industry.

---

Availability

Detail Information

Series Title

-

Call Number

T1810842025

Publisher

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

Collation

xvii, 41 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

-

Subject(s)

Akuntansi Perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

-

Statement of Responsibility

SEW

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment