ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI TERHADAP HARGA POKOK PENJUALAN PADA PT. REZEKI GRAHA WIJAYA PERIODE 2014-2018

Abstract

This study aims to examine the effect of calculating and reporting value added tax on thecost of goods sold at PT. Rezeki Graha Wijaya using multiple linear regression analysis method.One of the conditions for conducting multiple linear regression analysis is to test the classicalassumption. In addition to assessing a model, the coefficient of determination test, F test, and ttest are carried out. This study uses monthly data from 2014 to 2018 for each research variable.The results showed that the VAT calculation and reporting variables simultaneously had apositive and significant effect on Cost of Goods Sold with a Prob (F-statistic) value of 0.027491.Partially the VAT calculation has a positive and significant effect with a t-statistic value of2.726404 and a probability value of 0.0085, VAT reporting partially has a positive and significanteffect with a t-statistic value of 1.389324 and a probability value of 0.0301, besides that it isobtained that the adjusted R-value squared is 0.599114 this means 59% and the rest is 41%.Keywords: Calculation, Reporting, Cost of Goods Sold