PENGARUH PENGENAAN TARIF PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP HARGA POKOK PENJUALAN (HPP) DAN PENDAPATAN (Studi Kasus pada CV.TOTO)

Gita Tryas Septianti (1430611041) Muhammadiyah University of Sukabumi. Effect of Imposition Value Added Tax (VAT) Rate to Cost of Goods Sold and Income (Case Study on CV.TOTO). (Advisor Sutrisno, M.Pd., M.Ak and Elan Eriswanto, SE., MM). This study aims to determine: 1) Effect of Imposition Value Added Tax (VAT) Rate to Cost of Goods Sold. 2) Effect of Imposition Value Added Tax (VAT) Rate to Income. 3) Effect of Imposition Value Added Tax (VAT) Rate to Cost of Goods Sold and Income. The variabels used in this study are, Independent Variabel and Dependent Variabel. Imposition Value Added Tax (VAT) Rate) (X1), Cost of Goods Sold (Y1), and Income (Y2). This research nis a study that uses kuantitative research methods with aan associative approach. The population in this study is Compsany Financial Statements and the sample in this study is output tax invoice (Tax Invoice) and Periodic Tax Return. In this study the authors used data collection techniques Primary and Secondary. The results of the study indicate that: 1) Imposition Value Added Tax (VAT) Rate has a significant negative effect on Cost of Goods Sold. 2) Imposition Value Added Tax (VAT) Rate has a significant negative effect on Income. 3) Imposition Value Added Tax (VAT) Rate has a significant negative effect on Cost of Goods Sold and Income