Pelaksanaan Tax Service dan Penyusunan Transfer Pricing Document di Kantor Konsultan Pajak Edy Gunawan

Erica, Gracia (2018) Pelaksanaan Tax Service 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 Edy Gunawan Tax Consultant from July 3ni, 2017 until September gt, 2017 with the place of assignment is in junior tax constultant division. During the internship, several companies were handled, such as PT GGE, CVAGE, PT PGE, PT NGE, PT HME, PT SGE, PT JME, PT CDE, PT TGI, and PT TGM. Task perforned were matching VAT in and VAT out, comparing SPT Masa PPh 21 with recapitulation of PPh 21, recapping goods purchases, imputting checking accounts, iputting and classifying depreciation expense of fixed asset for an attachment in SPI, recapping company's petty cash, registering EFIN for an entity taxpaver, inputting proof of cash withdrawal, recapping SPT Masa for VAI, comparing details of purchases and sales with SPT Masa of VAT recapitulation, comparing details of purchases and sales of afliating entities with SPT Badan 8A-I attachment, inputting employees payroll, recapping PPh 4 ayat 2 for entities, recapping periodic tax retumn of PPh 23, and making company's master and local file in transfer pricing document report. During the internship, most of the tasks could be executed property, but there are some constraints found while executing the task. While comparing tax invoices with periodic tax retumn, there are some tax invoices that could not be found. This constraint was solved by searching tax invoices in another month's files and asking the staff if the invoices could not be found. While comparing details of purchases and saies of affiliating entities with SPT Badan 84-1 attachment, there's a difference between the nominal in the details and the SPT Badan 84-I attachment. The solution is asking the staff about the problem that is caused by a company and making a correcting tax retumn which is done by the staff. While making company's master and local file in transfer pricing document report, the data provided by the client was insufficient, like internal details. The solution is to ask the client via interview.

Item Type:	Thesis (Internship)
Keywords:	Bank Statement, EFIN, Petty cash, PPh 4 cyat 2, PPh 21, PPh 23, SPT Badan, Transfer Pricing Document, VAT in, VAT out.
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 07:12
Last Modified:	10 Jan 2024 07:12
URI:	https://kc.umn.ac.id/id/eprint/27499

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