ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI TERHADAP PEMBELIAN OBAT-OBATAN PADA KLINIK BINTANG TIMUR KOTA SORONG

Abstract

ABSTRACT

This research aims to determine the application of value added tax to the purchase of medicines at the Bintang Clinic in Sorong City. The results of this research show that: (1) the implementation of the system and procedures for purchasing medicines at the East Star Clinic is quite good, starting from planning procedures, procurement procedures, receiving procedures, payment procedures and storage procedures in accordance with those determined by the management of the East Star Clinic ; (2) the system and procedures for purchasing medicines at the East Star Clinic already support internal control, by strictly separating functional responsibilities, using a clear authorization system, using forms for each transaction to create healthy practices, as well as, placing employees in positions according to his abilities.

Keywords: value added tax, implementation of systems and procedures, internal control.