Pelaksanaan Accounting and Tax Services di PT Dian Swastatika Sentosa Tbk

Fernandes, Maleakhi (2018) Pelaksanaan Accounting and Tax Services di PT Dian Swastatika Sentosa Tbk. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

The internship was conducted at PT Dian Swastatika Sentosa Tbk in accounting and tax division. During the internship, the task performed were filing and searching for Payment Voucher (PV) and Transfer Voucher (IV) documents, checking Iransfer Voucher (IV), checking petty cash documents, reconciliating list of goods sent from supplier and company's inventory data, reconciliating the recapitulation of premium deductions, creating withholding income tax article 23 slip, creating e-Billing, inputting overtime wages of non staff employees into Microsoft Excel, checking output Value Added Tax, checking calculation of income tax article 21 installment for employees and checking calculation of income tax article 21 for severance pay. Some of difficulties that encountered during the internship period were some Payment Voucher (PV) and Iransfer Voucher (IV) documents could not be found, list of goods sent from supplier and company's inventory data did not match, duplication in overtime records and tax invoice of ouput value added tax data and tax invoice in e-Faktur program did not match. The solutions were to confirm supervisor whether the document were borrowed by others, report the unmatched goods to supervisor, check at employee's attendance data in SAP program and to confim supervisor whether there were error in recording tax invoice of output Value Added Iax or not yet updated into e-Faktur program.

Item Type:	Thesis (Internship)
Keywords:	e-Billing, income tar article 21 for severance, input overtime wages, installment for income tax article 21, output value added tax, recap premium deductions, reconciliate data, Payment Voucher, petty cash, Transfer Voucher, withholding income tax article 23 slip
Subjects:	300 Social Sciences > 330 Economics > 336 Public Finance > 336.2 Taxes and Taxation 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting > 657.46 Tax Accounting
Divisions:	Faculty of Business > Accounting
Depositing User:	Administrator UMN Library
Date Deposited:	10 Jan 2024 02:17
Last Modified:	10 Jan 2024 02:17
URI:	https://kc.umn.ac.id/id/eprint/27482

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