Open AccessANALISIS PERLAKUAN AKUNTANSI PAJAK PERTAMBAHAN NILAI (PPN) PADA CV. MULTI DI KOTA MANADO
Author(s) -
Marcho Rivelino Tangkere,
Inggriani Elim,
Stanley Kho Walandouw
Publication year - 2014
Publication title -
going concern/going concern (manado)
Language(s) - English
Resource type - Journals
eISSN - 2686-4215
pISSN - 1907-9737
DOI - 10.32400/gc.9.1.25236.2014
Subject(s) - lease , value added tax , value (mathematics) , government (linguistics) , business , business administration , accounting , public economics , economics , agricultural science , finance , mathematics , linguistics , statistics , philosophy , environmental science
Lease represent one of the very potential acceptance and dominant enough because owning function of budgetair and arrange. Taxation which in it there are element of Value Added Tax (PPN) represent also the part of fiscal policy of government because one of the Iease type imposed by government is Value added tax (PPN). As for intention of this research is to know treatment of Value added tax accountancy conducted by CV. Multi. Pursuant to result of research, hence Applying of Value added tax cv. Multi have according to Law No. 42 year 2009. Treatment of Value added tax accountancy by cv. Multi as entrepreneur hit Iease have as according to Law No. 42 Year 2009 that is equal to 10% for the delivery of home affairs.