EVALUASI SISTEM PENGENDALIAN INTERNAL TERHADAP PENGELUARAN KAS DAN PENYETORAN PPh PASAL 21 KARYAWAN TETAP PADA ASURANSI JIWA BERSAMA (AJB) BUMIPUTERA 1912 KANTOR CABANG KALITAN SURAKARTA TAHUN 2012-2014

VIORENCIA, SHELLA (2015) EVALUASI SISTEM PENGENDALIAN INTERNAL TERHADAP PENGELUARAN KAS DAN PENYETORAN PPh PASAL 21 KARYAWAN TETAP PADA ASURANSI JIWA BERSAMA (AJB) BUMIPUTERA 1912 KANTOR CABANG KALITAN SURAKARTA TAHUN 2012-2014. Universitas Sebelas Maret.

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    Abstract

    The study about the system of internal control over cash disbursements and deposit of income tax 21 permanent employees Bumiputera. The purpose of this study is to determine the internal control system on cash and deposit of income tax 21 permanent employees is correct or not. The step of this study is done by comparing between theory, direct observation method, interview, and literature method. The conclusion of this study are that internal control system applied by Bumiputera have been good, but require changes to the control system and understanding of income tax 21. Based on the result of study, the study give some suggestion for Bumiputera held personnel counseling from KPP, forecasting in procedure of cash expending calculated carefully by service section. The limitations of this study is the absence of a comparison in terms of section deposit of income tax 21 which is only a one-year tax period 2014. Keywords: internal control system, revenue expenditure of cash, the calculate procedure, the payment procedure, and the report procedure

    Item Type: Other
    Subjects: H Social Sciences > HG Finance
    K Law > KZ Law of Nations
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Endar Kusumaningrum
    Date Deposited: 06 Sep 2015 17:43
    Last Modified: 06 Sep 2015 17:43
    URI: https://eprints.uns.ac.id/id/eprint/17910

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