ANALISIS TAX COMPLIANCE MELALUI AKUNTANSI PERPAJAKAN ATAS PAJAK PERTAMBAHAN NILAI DI PT GOLDEN UTAMA SEJAHTERA

Abstract

Companies in the service sector, especially outsourcing, become the companies which business
people want most. PT. Golden Utama Sejahtera is one of the companies. The Company is officially
stated as PKP which needs to have note-taking until reporting of JKP return price in implementation of
accounting on PPN at PT. Golden Utama Sejahtera, its suitability and tax compliance of accounting on
PPN at PT. Golden Utama Sejahtera with UU No. 42, 2009 also financial statements and documents
in 2020. The research was descriptive-qualitative, which was used in order to analyze suitability and
tax compliance of accounting on PPN at PT. Golden Utama Sejahtera. Moreover, the data were taken
from interviews, observation, and documentation. From those, the researcher would arrange,
conclude, and analyze tax compliance through tax accounting of PPN January-December and
financial statement in 2020.The research result concluded that PT. Golden Utama Sejahtera had done
the implementation of tax accounting on PPN, which was done suitably and related to note- taking
until the tax system report, especially PPN with UU. 42, 2009 about Value-Added Tax.