REKAPITULASI SPT MASA PPN TAHUN 2015 PT.GWT SEBELUM PEMBETULAN DAN SETELAH PEMBETULAN SERTA KOMPENSASI

DAFTAR PUSTAKA

  

__________________. (2009). Undang-Undang Nomor 42 Tahun 2009. Pajak

Pertambahan Nilai . Republik Indonesia: PMK.

__________________. (2012). Undang-Undang Nomor 146 Tahun 2012. Tata

Cara Verifikasi . Republik Indonesia: PMK.

__________________. (2015). PENG-6/PJ.02/2015. Penegasan Atas E-Faktur.

  Republik Indonesia: PMK.

Direktorat Jenderal Pajak. (2013). Pajak Pertambahan Nilai. Diambil kembali

dari www.pajak.go.id.

  Direktorat Jenderal Pajak. (2013). Undang-Undang KUP dan Peraturan Pelaksanaannya. Diambil kembali dari www.pajak.go.id

  

Indonesia. (2009). Undang-undang Nomor 42 Tahun 2009. Pajak Pertambahan

Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah (PPN &PPnBM) . Republik Indonesia: PMK.

  

Indonesia. (2010). Undang-undang Nomor 68 Tahun 2010. Batasan Pengusaha

Kecil Pajak Pertambahan NIlai . Republik Indonesia: PMK.

Kementerian Keuangan. (2016). Informasi APBN 2016. Diambil kembali dari

www.anggaran.depkeu.go.id Mardiasmo. (2013). Perpajakan Edisi Revisi. yogyakarta: Andi. Waluyo. (2009). Perpajakan Indonesia. Jakarta: Selemba Empat.

  

LAMPIRAN

REKAPITULASI SPT MASA PPN TAHUN 2015 PT.GWT SEBELUM PEMBETULAN DAN SETELAH PEMBETULAN SERTA KOMPENSASI

  Sumber : Rekapitulasi SPT Masa PPN PT. GWT, 2016 Normal Pembetulan Ke-

  1 Normal Pembetulan Ke-

  1 Normal Pembetulan Ke-

  1 Normal Pembetulan Ke-

  1 Normal Pembetulan Ke-

  1 Jumlah Bulan

Januari 182.250.000 177.682.740 18.225.000 17.768.274 179.563.300 179.563.300 17.956.330 17.956.330 268.670 188.056 - 456.726 - -456726 Februari

Februari 171.632.300 171.064.830 17.163.230 17.106.483 168.190.180 168.190.180 16.819.018 16.819.018 344.212 287.465 56.747 - -513473 Maret

Maret 80.283.150 74.595.290 8.028.315 7.459.529 77.768.150 77.768.150 7.776.815 7.776.815 251.500 317.286 - 568.786 - -1082259 April

April 192.041.690 191.575.020 19.204.169 19.157.502 189.256.490 189.256.490 18.925.649 18.925.649 278.520 231.853 46.667 - -1128926 Mei Mei 154.700.000 149.253.220 15.470.000 14.925.322 151.708.400 151.708.400 15.170.840 15.170.840 299.160 245.518 - 544.678 - -1673604 Juni Juni 152.998.870 169.834.910 15.299.887 16.983.491 149.850.900 149.850.900 14.985.090 14.985.090 314.797 1.998.401 1.683.604 10000 Juli 131.185.000 131.185.000 13.118.500 13.118.500 127.969.450 127.969.450 12.796.945 12.796.945 321.555 321.555 - Agustus 85.780.000 85.780.000 8.578.000 8.578.000 82.530.860 82.530.860 8.253.086 8.253.086 324.914 324.914 - September 133.660.000 133.660.000 13.366.000 13.366.000 130.499.170 130.499.170 13.049.917 13.049.917 316.083 316.083 - Oktober 62.391.000 62.391.000 6.239.100 6.239.100 59.841.020 59.841.020 5.984.102 5.984.102 254.998 254.998 - November 29.461.450 29.461.450 2.946.145 2.946.145 27.048.450 27.048.450 2.704.845 2.704.845 241.300 241.300 - Desember 32.945.190 32.945.190 3.294.519 3.294.519 30.478.190 30.478.190 3.047.819 3.047.819 246.700 246.700 - Total 1.409.328.650 1.409.428.650 140.932.865 140.942.865 1.374.704.560 1.374.704.560 137.470.456 137.470.456 3.462.409 3.472.409 10.000

  Kurang Bayar / (Lebih Bayar) Kompesasi DPP Pajak Keluaran

  Masa Pajak

PPN Pajak Keluaran DPP Pajak Masukan PPN Pajak masukan PPN Terutang

  Bulan Kode Faktur Lawan Transaksi Tanggal

  Lapor DPP PPN Lawan Transaksi

  Tanggal Lapor DPP PPN Januari

  010.901-15.69619892 PT.NPPK 02/01/2015 1.096.142 109.614 PT.RPJ 07/01/2015 1.370.178 137.018 Januari 010.901-15.69619894

  PT.PSS 02/01/2015 2.557.666 255.767 PT.NPPK 07/01/2015 3.197.082 319.708

Februari 010.901-15.69619956 PT NPPK 18/02/2015 453.976 45.398 PT.PSS 23/02/2015 567.470 56.747

Maret 010.901-15.53655341 PT.PSS 17/03/2015 4.550.288 455.029 PT.NPPK 22/03/2015 5.687.860 568.786

April 010.901-15.66440345 PT.PSS 08/04/2015 373.336 37.334 PT.NPPK 14/04/2015 466.670 46.667

Mei 010.901-15.66440357 PT.PSS 01/05/2015 4.357.424 435.742 PT.RPJ 02/05/2015 5.446.780 544.678

Juni 010.901-15.66440371 PPT.NPPK 15/06/2015 2.518.376 251.838 PT.PSS 20/06/2015 3.147.970 314.797

  15.907.208 1.590.721 19.884.010 1.988.401 Jumlah total

  REKAPITULASI NOMOR FAKTUR GANDA PADA SPT MASA PPN PT.GWT TAHUN 2015 Sumber : Rekapitulasi SPT Masa PPN PT. GWT, 2016.

  Filename: Putri_Lolalia_Pita_Loka_14.H1.0046_PEMBETULAN_SPT_MASA_PPN_SEBELUM_MELAKUKAN_LIKUIDASI_DAN_PENCOPOTAN_STATUS_PKP.do

  Date: 2017-07-09 15:16 UTC Results of plagiarism analysis from 2017-07-09 15:22 UTC 2495 matches from 104 sources, of which 60 are online sources.

  PlagLevel: 8.1% /30.5%

  [0] (72 matches, 3.1% /15.4%) fro (+ 1 documents with identical matches)

  [2] (72 matches, 3.1% /15.3%) fro [3] (62 matches, 2.6% /13.6%) fro [4] (62 matches, 2.6% /13.6%) fro [5] (59 matches, 2.6% /13.3%) fro [6] (56 matches, 2.1% /11.6%) fro [7] (53 matches, 1.7% /11.6%) fro [8] (48 matches, 1.7% /10.6%) fro [9] (43 matches, 1.8% /9.3%) fro [10] (45 matches, 1.7% /9.8%) fro [11] (39 matches, 2.6% /9.9%) fro [12] (54 matches, 1.4% /9.3%) fro [13] (51 matches, 1.6% /8.8%) fro [14] (39 matches, 2.9% /9.0%) from [15] (38 matches, 2.0% /8.9%) fro [16] (39 matches, 0.7% /8.6%) fro [17] (37 matches, 2.8% /9.1%) fro [18] (37 matches, 1.9% /8.4%) fro [19] (39 matches, 1.4% /8.4%) fro [20] (29 matches, 0.9% /7.8%) fro [21] (33 matches, 1.4% /8.1%) fro [22] (38 matches, 1.1% /8.1%) fro [23] (38 matches, 1.3% /8.2%) from [24] (38 matches, 1.3% /8.1%) fro [25] (45 matches, 1.1% /8.3%) fro [26] (35 matches, 2.1% /7.5%) fro [27] (30 matches, 0.8% /6.3%) fro [28] (22 matches, 1.0% /6.0%) fro [29] (29 matches, 0.0%6.1%) fro [30] (27 matches, 1.3% /6.1%) fro [31] (21 matches, 0.6% /5.6%) fro [32] (24 matches, 1.1% /5.2%) fro [33] (34 matches, 1.5% /5.1%) fro [34] (31 matches, 1.2% /5.0%) fro [35] (23 matches, 0.5% /4.9%) fro [36] (22 matches, 0.6% /4.8%) from [37] (22 matches, 3.5% /5.2%) fro [38] (22 matches, 2.2% /5.0%) fro [39] (21 matches, 2.3% /4.8%) fro [40] (24 matches, 1.5% /4.2%) fro

  [70] (16 matches, 0.6% /2.7%) fro [71] (10 matches, 1.4% /2.6%) fro [72] (8 matches, 1.0% /2.5%) fro [73] (11 matches, 0.7% /2.4%) fro [74] (14 matches, 0.3% /2.3%) fro 1 documents with identical matches) [76] (16 matches, 0.5% /2.5%) fro [77] (15 matches, 0.1% /2.5%) fro [78] (15 matches, 0.1% /2.5%) fro [79] (9 matches, 0.3% /2.4%) fro [80] (9 matches, 0.5% /2.1%) fro [81] (16 matches, 0.1% /2.3%) fro [82] (15 matches, 0.5% /2.3%) fro

  

  [83] (11 matches, 0.8% /2.2%) fro [84] (18 matches, 0.3% /2.5%) fro(+ 1 documents with identical matches) [86] (14 matches, 0.1% /2.3%) fro [87] (8 matches, 0.4% /2.1%) fro [88] (13 matches, 1.4% /2.2%) fro [89] (14 matches, 0.2% /2.3%) fro [90] (11 matches, 0.1% /2.3%) fro [91] (14 matches, 0.2% /2.0%) fro [92] (15 matches, 0.7% /2.2%) fro [93] (13 matches, 1.2% /2.3%) fro [94] (17 matches, 0.3% /2.2%) fro [95] (10 matches, 0.0%2.2%) fro [96] (8 matches, 0.0%2.4%) fro [97] (16 matches, 0.3% /2.1%) fro [98] (6 matches, 0.1% /2.0%) from [99] (7 matches, 0.4% /1.9%) fro [100] (9 matches, 1.2% /2.0%) from [101] (11 matches, 0.0%2.0%) fro [102] (12 matches, 0.1% /2.0%) fro [103] (10 matches, 0.4% /1.9%) fro

  Settings Sensitivity: Medium Bibliography: Bibliography excluded Citation detection: No detection Whitelist: --