Institutional Repository | Satya Wacana Christian University: Prosedur Akuntansi Pajak Pertambahan Nilai dan Pajak Penghasilan Pasal 23 pada Pt Coca-Cola Amatil Indonesia Semarang Jawa Tengah

ABSTRACT
PT. Coca Cola Amatil is one company that is engaged in the production of
beverages. In conducting its business involves many processes necessary to support
the smooth operation of the production and distribution. Tax accounting is very well
used in operating activities in the production and distribution. In this study, research
or internship will be done about the accounting procedure for value added tax and
income tax article 23 at PT Coca Cola Amatil Indonesia Semarang, Central Java. Of
this apprenticeship can be concluded that the accounting procedures VAT PT. Coca
Cola Amatil in accordance with Indonesian Government Regulation No. 1 of 2012 on
the implementation of Law No. 8 of 1983 on Value Added Tax on Goods and Services
and Sales Tax on Luxury Goods amended by Act No. 42 of 2009 third Amendment to
Act No. 8 of 1983 on Value Added Tax on goods and services and sales tax on luxury
goods. As for withholding tax in accordance with article 23 Regulation of the
Director General of Taxation No. PER-70/PJ/2007.
Keywords: Value Added Tax, Act No. 42 of 2009, Article 23 Income Tax, Government
Regulation No. PER-70/PJ/2007.