PERHITUNGAN DAN PENYAMPAIAN SPT MASA PPN SELAMA TAHUN 2009 PADA CV EDO SAKTI KOMPUTER SAMARINDA --

Value Added tax is imposed on the sale or supply or delivery of taxable goods by employers taxable.
in the research writer chosen CV Edo Sakti Komputer Samarinda as research object so that writer can be knew now to application the calculation and submission SPT Masa Value Added Tax at CV Edo Sakti Komputer Samarinda.
The analyzer is Undang-Undang Nomor 42 Tahun 2009, there are pasal 7 (1) Undang-Undang Nomor 42 Tahun 2009, pasal 13 (1) Undang-Undang Nomor 42 Tahun 2009, pasal 13 (5) Undang-Undang Nomor 42 Tahun 2009, formula the calculation of Value Added Tax and after that filling form SPT Masa of Value Added Tax, there are form 1107, form 1107 A and form 1107 B, according to the instruction filling form.
The result of analysis is Value Added Tax amount which deposited each month is different because of different because of defferences in the number of sles and purchases.