Pelaksanaan Jasa Audit dan Pajak di Kantor Akuntan Publik Susianto
| Main Author: | Leonardus, Leonardus |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2014
|
| Subjects: | |
| Online Access: |
http://kc.umn.ac.id/4229/4/HALAMAN%20AWAL.pdf http://kc.umn.ac.id/4229/3/BAB%20I.pdf http://kc.umn.ac.id/4229/2/BAB%20II.pdf http://kc.umn.ac.id/4229/1/BAB%20III.pdf http://kc.umn.ac.id/4229/3/BAB%20IV.pdf http://kc.umn.ac.id/4229/ |
Daftar Isi:
- The internship was conducted at Susianto Public Accounting Firm placed in Audit division. During the internship, there were several tasks have been done, such as doing input sales, purchases, and Value Added Tax (PPN) with Accurate program, fill in the Deposit Letter of Tax (SSP) for Income Tax (PPh) pasal 21, 25 and 4 ayat 2, test of account receivable, making recapitulation of employee's identity card for the tax payment, fill in the status of PTKP, making input of employee salaries and income tax (PPh) data recapitulation, making a vouching and tax recapitulation, doing internal controls audit in PT through shop visits to all clients, create a report on the results of the internal controls audit for client's all stores, matching last year financial statements with the current financial statement, making a recapitulation of individual shares, making a income tax (PPh) Pasal 21 and input to e-SPT, paying and reporting taxes at the office of Tax service (KPP). The tasks during the internship mostly were done completely, however there were some constraints, such as delay for the confirmation from client, incomplete data, because of audit was conducted at the head office. Therefore, auditor have to wait for the confirmation and data from head office. Another problem was about the limited capacity of warehouse dan goods returned confirmation. Therefore, auditor suggested the warehouse staff and management to process the policies for returned goods, also to make a confirmation to supplier to take the goods as soon as possible, so there is no accumulation of returned goods.