Pelaksanaan Jasa Audit dan Pajak di Kantor Akuntan Publik Susianto

Jessica, Jessica (2014) Pelaksanaan Jasa Audit dan Pajak di Kantor Akuntan Publik Susianto. Internship thesis, Universtias Multimedia Nusantara.

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Abstract

The internship was conducted at Susianto Accounting Public Firm in accounting division. During the internship, the tasks performed were comparing Working Balance Sheet (WBS) and Working Profit and Loss (WPL) with final report; Make summary of acounting policies in notes to financial statement; Preparing ledger; Checking final report; Make voucher; Make summary of staff salary and PPh pasal 21; Stock Opname; Checking voucher with general ledger; Input Value Added Tax; Input PPh pasal 21; Fill Surat Setoran Pajak (SSP) Pajak pasal 25 Orang Pribadi (OP), Penghasilan (PPh) Pasal 21, SSP PPh final pasal 4 ayat 2 and SSP PPN. During the internship, most of the tasks can be executed properly. There are some problem such as incompatibility between WBS and WPL with final report. The company must update the WBS and WPL if any change in adjustment journal or other, so WBS and WPL compatible with final report. The good documentation procedures and precautionary principle can help company to ensure recording transaction that contributes the accuracy and reliability of accounting records.

Item Type:	Thesis (Internship)
Subjects:	600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting > 657.45 Auditing 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting > 657.46 Tax Accounting
Depositing User:	Administrator UMN Library
Date Deposited:	27 Apr 2018 01:58
Last Modified:	25 May 2023 07:14
URI:	https://kc.umn.ac.id/id/eprint/4106

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