Skripsi

PROSEDUR REKONSILIASI DATA GAJI DENGAN PELAPORAN PPH PASAL 21 PADA APOTEK MARINDI CAKRAWALA BERSAMA

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This observation aims to evaluate the reconciliation procedure for payroll data with Article 21 Income Tax reporting at Marindi Cakrawala Bersama Pharmacy. The observation method was carried out through direct involvement in the payroll administration process and tax reporting during the internship period. The observation results indicate that the reconciliation procedure has been implemented systematically through the integration of four main entities: Human Resources (HR), Finance, Directors, and Employees. The pharmacy has implemented an Average Effective Rate (TER) scheme in accordance with the latest regulations to simplify monthly tax calculations. The process of matching salary expenses in the General Ledger with the gross value in the Periodic Tax Return serves as an internal control instrument to mitigate the risk of administrative sanctions. Although it has been running well, technical obstacles remain, such as differences in the timing of expense recognition and the classification of in-kind tax objects. This report recommends consistent periodic evaluation of payroll SOPs and optimization of the electronic reporting system to maintain the accuracy of fiscal financial reports.

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Availability

Detail Information

Series Title

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Call Number

T2008942026

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xviii, 80 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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