Pelaksanaan Jasa Perpajakan dan Penyusunan Transfer Pricing Document di Kantor Konsultan Pajak Edy Gunawan

Lokanata, Indah Mustika (2018) Pelaksanaan Jasa Perpajakan dan Penyusunan Transfer Pricing Document di Kantor Konsultan Pajak Edy Gunawan. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

The internship was conducted at Tax Consultant Ofice of Edy Gunawan with placement as junior tax consultant. The tasks had been given during interns hip were making recapitulation of final tax income, VAT in and VAT out, article 21, article 23, article 25, inputtingfixed asset depre reciation, employee ee salaries, bank statement, purchase transa saction, registe stering EFIN; comparing VAT in and VAT out with tax invoice, checking the completeness of ouput tax invoice, and separating cash in and cash out. The job that related with Transfer Pricing was filling the template of Transfer Pricing Document for a part of the master file and local file. During the internship, most of the tasks can be executed properly, but there were some constraints found while executing the task. While comparng tax invoices with periodic tax return, there were some tax invoices that could not be found. This constraint was solved by searching tax invoices in other months' file and by asking the staff if the inv woiceso could not be found. While inputting fixed asset depre eciation, the scan could not be read clearby. The solution was rechecking the amount of depreciation and requesting data to the client. While inputting Article 21, there was not proof of state receipt and receipt of letter. The solution was requesting additional data to client. While making er and local file in transfer pricing document, the data provided was incomplete. The solution was ashing for g company's master more information that was needed from client and looking for other information independently.

Item Type:	Thesis (Internship)
Keywords:	Article 21, Article 23, Article 25, Bank Statement, Cash in, Cash Out, Depreciation, EFIN, Final Tax Income, Tax Invoice, Transfer Pricing Document, VAT.
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 06:44
Last Modified:	10 Jan 2024 06:44
URI:	https://kc.umn.ac.id/id/eprint/27496

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