ABSTRACT
PT. Coca Cola Amatil is one company that is engaged in the production of beverages. In conducting its business involves many processes necessary to support the smooth operation of the production and distribution. Tax accounting is very well used in operating activities in the production and distribution. In this study, research or internship will be done about the accounting procedure for value added tax and income tax article 23 at PT Coca Cola Amatil Indonesia Semarang, Central Java. Of this apprenticeship can be concluded that the accounting procedures VAT PT. Coca Cola Amatil in accordance with Indonesian Government Regulation No. 1 of 2012 on the implementation of Law No. 8 of 1983 on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods amended by Act No. 42 of 2009 third Amendment to Act No. 8 of 1983 on Value Added Tax on goods and services and sales tax on luxury goods. As for withholding tax in accordance with article 23 Regulation of the Director General of Taxation No. PER-70/PJ/2007.
