PERANCANGAN SISTEM INFORMASI AKUNTANSI PEMBELIAN BARANG DAGANGAN BERKAITAN DENGAN KETEPATAN PELAPORAN PAJAK PERTAMBAHAN NILAI MASUKAN PADA PT. DIAN NUSANTARA MURNI (DIANUM) DI SURABAYA

Accounting Information System purchase of merchandise is a set sources of funds and resources used to obtain an information to be communicated to decision makers. This research was conducted at PT. Dian Nusantara Murni (Dianum), established in 1976 and located on Jl. Biliton No. 19, Surabaya. PT. Dian Nusantara Murni (Dianum) is a trading company in the field of chemicals and make purchase transaction with Input Tax which can be credited. The purpose of this research is to design the Accounting Information System purchase transactions because it relates to the accuracy of reporting Input Tax. The method used in this research is descriptive method of case study from describing the process of designing Accounting Information System purchase transactions to analyze the accuracy of reporting Input Tax related rules of VAT implementation in accordance with the VAT Law No. 42 Year 2009. The type of data used is primary data and secondary data using documentation and observation techniques. The results showed that in 2012, PT. Dian Nusantara Murni (Dianum) has a problem that is the existence of Input Tax which has been expired due to late reported, this causing loss to company because it can’t be credited. However, the application of Input Tax calculation at PT. Dian Nusantara Murni (Dianum) has been in compliance with the VAT Law No. 42 Year 2009