ANALISIS PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT GRAHA PUSRI MEDIKA PALEMBANG

The writing of the final report is aimed to know the implementation of the calculation and Reporting Value Added Tax (PPN) used on the company, PPN is a tax used to calculate how big the increase the value contained in a goods. From the dataobtained thecompany, the author do analysisthe calculation of the applicable Value Added Tax (PPN)that used the company which is accordingwith the tax laws and procedures for calculation. This writing method is the primary data collected by an individual or an organization directly through its object and secondary data data obtained in the form that has been so in the form of publication. According to the observation, the author has opinionthatthe company is still not in accordance with the changing to applicable tax lawsbecause there is not to be applicationor by company caused when the company receive down payment from the customer, the company does not issue tax invoice only recognized and recorded as down payment. After the redemption of the company new create invoice tax on the sale of goods is done and this is not allowed in the rules and procedures for taxatio