Skripsi

ANALISIS ASPEK DAN PROSEDUR PENGENAAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI E-COMMERCE (SUATU KAJIAN LITERATUR)

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Penilaian

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This study have aims to 1) know about the legality from e-commerce transaction documents, and 2) know the regulations that control the way of treating the e-commerce transaction, and 3) know about the procedures in collection add value tax (PPN) from the e-commerce transaction. This research was done by doing literature research from documents, book, journal, and from another sources, then everything that have been collected be compared with the actual event. According the result from this study, have been known that online transactions have same characteristic with conventional transaction and add value tax can be collected with conventional methods generally. In conducting the identifications on colleting add value tax from e-commerce transaction, the regulations need the action of perfecting to anticipation the ecommerce development, the readiness of everyone that have relation in this transaction is needed, and the procedure that will be applied mus t focus on the base of abridgment and low cost to fiil the tax role.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1207000670	T56691	T566912012	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T566912012

Publisher

Inderalaya : Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2012

Collation

xiv, 109 hlm.; tab.; 28 cm.

Language

Indonesia

ISBN/ISSN

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Classification

336.271 4

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

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Subject(s)

Pajak Pertambahan Nilai
Jurusan Akuntansi

Specific Detail Info

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Statement of Responsibility

Furika

Other version/related

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