Satria Gilang Pramudya, . (2025) AKUNTABILITAS PENGELOLAAN PAJAK PERTAMBAHAN NILAI PADA PERUSAHAAN PROPERTI RESIDENSIAL. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
In addition to ensuring corporate tax compliance, Value Added Tax management also contributes to national development by increasing state revenue sources. The main focus of the study is to interpret the accountability of VAT management in residential property companies and the implementation of DTP VAT incentives, by understanding the level of transparency and accountability of companies in fulfilling tax administration obligations. Using an interpretive paradigm and a phenomenological approach, this study explores in depth the meaning and experiences of individuals directly involved in residential property companies in carrying out VAT management accountability. The results of the study show that VAT management in residential property companies are influenced by several factors such as tax compliance, the role of tax consultants, transparency, and operational efficiency. This study contributes to the development of tax accounting system theory regarding the role of tax accounting mechanisms in supporting transparency and tax administration compliance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2110112207] [Pembimbing: Ni Putu Eka Widiastuti] [Penguji 1: Rahmasari Fahria] [Ketua: Suparna Wijaya] |
| Uncontrolled Keywords: | Value Added Tax, Residential Property Company, Tax Consultant, Phenomenology. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | SATRIA GILANG PRAMUDYA |
| Date Deposited: | 21 Aug 2025 14:37 |
| Last Modified: | 21 Aug 2025 14:37 |
| URI: | http://repository.upnvj.ac.id/id/eprint/38111 |
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