Pelaksanaan Jasa Akuntansi dan Pajak di Kantor Akuntan Publik Susianto

Oktaviani, Veronika Yosefa (2013) Pelaksanaan Jasa Akuntansi dan Pajak di Kantor Akuntan Publik Susianto. Internship thesis, Universitas Multimedia Nusantara.

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Abstract

The internship was conducted at Susianto Accounting Public Firm which located at Ruko Golden Eight blok G.32, Gading Serpong, and obtained position as accounting service division. During the internship, the task performed were to compare tax-out invoices with tax-out list from e-SPT; make Surat Setoran Pajak (SSP) Pajak Penghasilan (PPh) pasal 25 Orang Pribadi (OP), SSP PPh Final pasal 4 ayar 2 OP, and SSP PPh pasal 21; make time estimation for estimate how long will it take by auditor to perform audit procedures; input Value Added Tax (VAT) through Accurate 4; make summary of staff salary and PPh pasal 21; make the confirmation of receivables and confirmation of payables; make calculation of gross profit for calculate amount of PPh Final pasal 4 ayat 2; and compare the number or total in Working Balance Sheet (WBS) and Working Profit and Losses (WPL) with final report. The main problem in this company were incompatibility between number and total in WBS and WPL with final report and doesn’t know accurately time required by an auditor in performing audit procedures. The company must update the WBS and WPL if any change in adjustment journal or other, so WBS and WPL compatible with final report. Auditor must fill the Audit Program Procedures form when perform audit, so that the time required performing an audit procedure can be determined accurately

Item Type:	Thesis (Internship)
Keywords:	SSP PPh pasal 25, SSP PPh pasal 21, SSP PPh Final pasal 4 ayat 2, WBS, WPL, confirmation letter, Value Added Tax, tax-in and tax-out invoices, audit procedures.
Subjects:	600 Technology (Applied Sciences) > 650 Management and Public Relations > 658 General management (Risk Management, Profit and Loss, Logistics) > 658.1 Organizations > 658.1511 Managerial Accounting
Divisions:	Faculty of Business > Accounting
Depositing User:	Administrator UMN Library
Date Deposited:	14 May 2024 01:51
Last Modified:	14 May 2024 01:51
URI:	https://kc.umn.ac.id/id/eprint/30407

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