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Analisis penyelesaian sengketa pajak pertambahan nilai (PPN) atas tandan buah segar studi kasus di PTPN V
PTPN V as a company that produces palm oil has some production processes, such as producing crops (fresh fruit bunches) and the manufacturing process. For PTPN V are both single integrated process, while the Tax Auditor considers both of these is a different process because, according to the tax auditor of fresh fruit bunches are non taxable goods thus acquired input tax can not be counted against the output tax of palm oil. This different interpretations has led to the dispute submitted to the tax court, and based on a detailed study of the relevant regulations, it was found that this case is a process that input tax on fresh fruit bunches can be credited.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8156 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Value added tax Palm oil Tax regulation Input tax |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xi , 62 p. ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |