• Document: ANALISIS PENERAPAN PENGENAAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI EKSPOR IMPOR JASA FREIGHT FORWARDING. (Studi Kasus PT.Welgrow Indopersada) SKRIPSI
  • Size: 24.36 KB
  • Uploaded: 2019-03-24 04:25:38
  • Status: Successfully converted


Some snippets from your converted document:

ANALISIS PENERAPAN PENGENAAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI EKSPOR IMPOR JASA FREIGHT FORWARDING (Studi Kasus PT.Welgrow Indopersada) SKRIPSI Oleh Siti Bolivia Malvi 1301056800 Universitas Bina Nusantara Jakarta 2013 ANALISIS PENERAPAN PENGENAAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI EKSPOR IMPOR JASA FREIGHT FORWARDING (Studi Kasus PT.Welgrow Indopersada) SKRIPSI Diajukan sebagai salah satu syarat untuk gelar kesarjanaan pada Jurusan Akuntansi Program Studi Perpajakan Jenjang Pendidikan Strata-1 Oleh Siti Bolivia Malvi 1301056800 Universitas Bina Nusantara Jakarta 2013 DAFTAR ISI Halaman Halaman Judul Luar Halaman Judul Dalam ........................................................................................... i Halaman Persetujuan Dosen Pembimbing ............................................................. ii Halaman Pernyataan Dewan Penguji ..................................................................... iii Halaman Pernyataan Persetujuan Publikasi Skripsi ............................................... iv Abstrak ................................................................................................................. v Kata Pengantar ...................................................................................................... vi Daftar Isi ............................................................................................................... viii Daftar Tabel .......................................................................................................... x Daftar Gambar ...................................................................................................... xi Daftar Lampiran ................................................................................................... xii BAB 1 PENDAHULUAN 1.1 Latar Belakang ............................................................................. 1 1.2 Perumusan Masalah ...................................................................... 5 1.3 Ruang Lingkup ............................................................................. 6 1.4 Tujuan Penelitian .......................................................................... 6 1.5 Sistematika Penulisan ................................................................... 7 BAB 2 LANDASAN TEORI 2.1 Pengertian Jasa Freight Forwarding ............................................. 9 2.2 Mekanisme Freight Forwarding ................................................... 12 2.3 Konsep Perpajakan Ekspor dan Impor .......................................... 16 2.3.1 Sejarah Perpajakan di Indonesia ........................................ 16 2.3.2 Pengertian Pajak ................................................................ 19 2.3.3 Pengertian Ekspor dan Kegiatannya .................................. 21 2.3.3.1 Jenis-Jenis Ekspor ............................................... 24 2.3.3.2 Dokumen Ekspor ................................................. 26 2.3.4 Pengertian Impor dan Kegiatannya .................................... 26 2.3.4.1 Pemeriksaan Pabean dan Penetapan Jalur ............. 27 2.3.4.2 Proses Pemasukan Barang Impor dari Luar Negeri 28 2.3.5 Dasar Pengenaan Pajak ...................................................... 30 2.3.6 Saat dan Tempat Terutangnya Pajak Pertambahan Nilai ...... 32 2.3.7 Perlakuan Pajak Pertambahan Nilai atas Jasa Freight Forwarding .......................................................................... 32 BAB 3 OBJEK PENELITIAN 3.1 Objek Penelitian ........................................................................... 41

Recently converted files (publicly available):