Penerapan Perhitungan Penyetoran Dan Pelaporan Serta Perlakuan Akuntansi Pajak Pertambahan Nilai (PPN) Pada PT Surya Tekni Anugerah Periode Mei - Juni 2012 --

The background of this writing is value adde tax collection was conducted by taxable employers where employers have an obligation taxable taxation, among others, to report his business to deposit withhold tax payable value added tax accrued tax calculation and reporting. Than that in calculating and reporting tax due the taxpayer must have a set of books. The purpose of this writing is to identify the calculating, depositing, and reporting applied on VAT at PT Surya teknik Anugerah. The methods used on this writing are observation, inteview, and documentation. The Analysis instruments applied on this writing is the VAT Calculating formula based on constitution No. 42 in 2009, and the VAT form filling based on tax general decorate regulation No. PER-44/PJ/2010. The result of this writing indicated that misatkes were still found on the overdue of depositing and VAT reporting in Mei-Juni 2012