Pelaksanaan Praktik Akuntansi dan Perpajakan di PT BPR Akasia Mas

Evelyn, Evelyn (2018) Pelaksanaan Praktik Akuntansi dan Perpajakan di PT BPR Akasia Mas. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

This internship was conducted at PT BPR Akasia Mas as accounting and tax staff. The responsibilities of the internship position include manually journalizing the bookkeeping slip of cash transactions and cash disbursements; conducting BI Checking; performing daily calculation of cash in and cash out; marking the name of the customers on the PPATK report, filling in the extension of the deposit form; recording and separating depositor's documents that have been liquid; conducting checks on the completeness of both bookkeeping slips and evidences in the offices of PT BPR Akasia Mas center and Bekasi branch; examining, compiling and record the documents of the customer's who have already been paid off; entering collateral BPKB car owned by customers who have credit loans at PT BPR Akasia Mas branch Bekasi; inputting income statement of PT BPR Akasia Mas; inputting Final PPh article 4 paragraph 2 in accordance with the format of the Ministry of Finance of the Republic of Indonesia and e-spt PPh Final article 4 paragraph 2. During the internship, all tasks were successfully executed despite of the challanges faced. One of the challenges was when counting using the teller machine, there were times when the total amount of cash receipts was not equal to the total cash receipt of the available evidence. The workaround applied was to check the cash receipt that displays the total amount and inform the field supervisor if there was an error so that it can be printed in the back of the paper cash receipts before calculation in the telecom. Additionally, sometimes there was no evidence of transactions in the cash transaction statement. To solve this issue, the proof of transaction should be requested from the teller so the transaction can be merged with other transactions. Another constraint observed was when the account number in the nominative report is not the same as the account number on the deposit form. The solution was to mark the discrepancies in the nominative deposit report and notify the field supervisors. There were also some receipts billyet deposits and deposit forms that were not in the depositor's documents. The depositor's name and account number must be recorded on paper and handed to the staff of the Third Party Fund. The other constraint was that there is no signature in the signature column in the bookkeeping slip. In addition to no signature, there is a section that was not included as a cash disbursement journal. The solution was to record the part with no signature, notify the field supervisor, and re-made the journal.

Item Type:	Thesis (Internship)
Keywords:	Transaction journal, credit document of customer, deposit form, mutation cash, entering the customer's BPKB guarantee, PPh Final article 4 paragraph 2, e-SPT of PPh Final article 4 paragraph 2, BI Checking, income statement.
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:	11 Jan 2024 02:23
Last Modified:	11 Jan 2024 02:23
URI:	https://kc.umn.ac.id/id/eprint/27506

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