Mekanisme Restitusi Pajak Pertambahan Nilai Barang Dan Jasa Pada PT. Cipta Sarana Makmur Di Banjarmasin

Abstract

This study aims to analyze the mechanism of VAT restitution overpayment for goods and services at PT Cipta Sarana Makmur. The approach used in this research is a qualitative approach collected through interviews and document analysis (documentation) such as tax assessment letters, financial statements and other documents. The data is analyzed descriptively to answer the problem formulation. The findings of this study are that the application for tax refund of PT Cipta Sarana Makmur was rejected after an input tax correction was found. The company must pay tax arrears first before getting a refund of overpayments.