ABSTRACT
The purpose of this research is to know how the accounts receivable policy at PT Angkasa Pura I Adisutjipto International Airport, to know how the influence policy the level of collectibility of receivables Ana tax from business partners and to know what taxes are incurred on the sale of corporate credit.The step of this research is done by comparing between theory and activity there using primary and secondary data types and using data collection techniques such as observation, interviews and documentation.The result of the research are there is a new policy which is applied to collect receivables which in fact can be used for billing in this case tax deduction from business partners.The conclusion of this research are Prepaid electricity policy is one of the policies of many policies that exist and is proven since 2015 until now the level of collectibility of the accounts receivable company continues to increase not only on trade accounts but with the more obedient, orderly and obedient business partners to perform their debt repayment obligations then the level of collectibility on the evidence of cut PPH 23 and Final PPH (PPH article 4 paragraph 2) related to the taxation on credit sales by the company is also increasing.
Keyword : Analysis of the influence of the receivables' trade on the collectibility level.
