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All Journal Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Oktania, Mila
Unknown Affiliation
Economics, Econometrics & Finance

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Analisis Penerapan PPh 23 Pada PT. Prima Indonesia Logistik Oktania, Mila; Syafina, Laylan
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i4.2698

Abstract

This study aims to determine the suitability of income tax accounting article 23 for the services and leases of PT Prima Indonesia Logistik. This study used descriptive qualitative method. Data collection techniques are interviews and documents. The results of the study show that Article 23 Income Tax is the most important thing, the same as other taxes, so the company must do the calculation, deposit and self-report on the use of services from other parties and other income in connection with services. The service collector will issue withholding evidence as proof of withholding for services and receive withholding evidence from third parties on other income and the withholding receipt received will be used in the calculation of income tax as an advance.
Analisis Sistem Informasi Akuntansi Penerimaan Kas Pada Dinas Perdagangan dan Perindustrian Kab. Langkat Oktania, Mila; Rokan, Mustapa Khamal; Kusmilawaty, Kusmilawaty
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4336

Abstract

Department of Trade and Industry District. Langkat is an element the implementation of local government in the field of trade and industry led by a Head of Service. In carrying out its activities, Information regarding the description of an agency can be assessed from agency accounting the . In accounting activities, of course, guidelines or internal references are needed carry out their activities. This study aims to determine the application cash receipts accounting information system at the Department of Trade and District Industry Langkat. This type of research is qualitative in nature descriptive. The type of data used in this study is the type of data qualitative with data collection techniques carried out using observation, documentation and interviews. The results of this study indicate that cash receipts accounting information system carried out at the Department Trade and Industry Kab. Langkat still not showing discrepancy. The functions, the documents that are generated, the notes that used and cash receipts procedures are not in accordance with the existing theory only a few fit the existing theory. Application of information systems accounting carried out at the Department of Trade and Industry of Kab. Langkat consists of the procedures that make up the cash receipts system, documents and records used, related functions and has been has internal control in the process of monitoring the accounting system cash receipts.
Co-Authors Kusmilawaty, Kusmilawaty Laylan Syafina Mustapa  Khamal  Rokan