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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Resca, Yuliana
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Economics, Econometrics & Finance

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Analysis of implementation : the payroll accounting system and employee wages Resca, Yuliana; Munandar, Agus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.524 KB) | DOI: 10.32670/fairvalue.v4i10.1756

Abstract

The accounting system, especially the payroll accounting system, and employee wages will assist the company in managing the payment of wages and salary, thereby preventing fraud. Internal control will be influenced by a solid accounting system. The goal of this research is to determine the company's internal control effectiveness by examining how well payroll accounting information systems are applied. The research method used is a literature study. In the organizational structure, there is a lack of task separation and division. The authorization system and recording procedures and healthy practices have not been implemented properly. In conclusion, internal control aspects in the payroll and salary accounting systems have not been fully fulfilled in several companies.
Penghindaran pajak perusahaan: Tinjauan literatur Resca, Yuliana; Munandar, Agus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax avoidance is an attempt to legally evade taxes without violating tax laws, with the aim of taking advantage of weaknesses in tax laws to reduce the tax burden. This study seeks to summarize the key findings of tax avoidance studies in the financial accounting literature over the past decade. In determining the existence of tax evasion and the causes and consequences of corporate tax avoidance, we consider theoretical developments and relevant empirical findings on relevant topics. We propose various ideas for further research to explore the under-researched topic of tax avoidance.
Co-Authors Agus Munandar, Agus