Atqa, Astiva Prillania (2021) Laporan Kerja Magang Pelaksanaan Kewajiban Perpajakan Di PT Paramount Enterprise International. Internship thesis, Universitas Multimedia Nusantara.
![[img]](https://kc.umn.ac.id/style/images/fileicons/text.png)
Abstract
The internship was conducted at PT Paramount Enterprise International in the Accounting and Taxation division. The tasks performed during the internship were printing evidence of electronic income tax Art 21 and value added tax, printing SPT value added tax, entering input tax invoice using barcode scanning application, making SPT and withholding income tax Art 23 and tax Art 4(2), checking completeness of property sale and purchase documents, preparing recapitulation of return notes, making proof of value added tax receipts, making and checking the completeness list of SKB letters, making value added tax payment dispositions, creating ID Billing for final tax, reporting SPT value added tax using the e-filing application, preparing recapitulation of Art 21, Art 23 and Art 4(2), and preparing recapitulation of the SPT value added tax. The implementation of the internship at PT Paramount Enterprise International went well, but there were obstacles that were found during the internship. When entering replacement tax invoices input with the e-Invoice barcode scanning system, replacement input tax invoices cannot be scanned because there are only normal tax invoices, no replacement tax invoices, and there is an input tax invoice that has been scanned before. The solution was tax invoice number that cannot be scanned, then given to the field supervisor to find back the normal tax invoice. Checking the completeness of the property sale and purchase document, there is a document that does not have a document proof of tax revenue so that the property sale and purchase document is incomplete. The solution was to separate the incomplete property sale and purchase documents, then notify the field supervisor of the incomplete property sale and purchase documents to find the missing documents. Suggestions for tax department to improve the performance is tax department should report normal tax invoice and a replacement tax invoce if there is a replacement tax invoice when receiving tax invoice from client so tax invoice that could be scanned, tax department should separate scanned tax invoice so that it is not mixed with tax invoice that has not been scanned, tax department should always attach a document proof of tax revenue in every property sale and purchase transaction, and preparing recapitulation after checking the completeness of the property sale and purchase documents.
| Item Type: | Thesis (Internship) |
|---|---|
| Keywords: | ID Billing, property sale and purchase document, recapitulation, tax application, Value Added Tax (VAT), withholding tax art 23, withholding tax art 4 |
| Subjects: | 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting > 657.46 Tax Accounting |
| Divisions: | Faculty of Business > Accounting |
| SWORD Depositor: | Administrator UMN Library |
| Depositing User: | Administrator UMN Library |
| Date Deposited: | 31 Oct 2021 13:32 |
| Last Modified: | 16 May 2023 07:44 |
| URI: | https://kc.umn.ac.id/id/eprint/18210 |
Actions (login required)
 |
View Item |
