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All Journal Journal of Governance, Taxation, and Auditing Manajemen Bisnis dan Keuangan Korporat
SONDAKH, Jullie Jeanette
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Analysis of Annual SPT Reporting on Final Income From Construction Services at PT Parama Murti KASIAHENG, Wisnur Rianti; SONDAKH, Jullie Jeanette; AFANDI, Dhullo
Journal of Governance, Taxation and Auditing Vol. 3 No. 1 (2024): Journal of Governance, Taxation and Auditing (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

Tax Return (SPT) is a letter used by taxpayers to report tax calculations and payments, taxable and non-taxable objects, and assets and liabilities according to the provisions of tax laws and regulations. This study aims to analyze the reporting of the Annual Tax Return (SPT) carried out by PT Parama Murti whether it is in accordance with Law No. 7 of 2021 concerning Harmonization of Tax Regulations. The type of research used is qualitative research with the research method used is a descriptive method whose data is obtained from interviews and documentation. The results of this study indicate that the reporting of the Annual SPT carried out is not fully in accordance with the applicable laws and regulations, where in the reporting of the Annual SPT there are attachments that are not made by the company and errors in the preparation of the SPT cause the submission of the SPT to be considered incomplete.
Sistem pengendalian internal pemberian kredit mantap pensiun (Studi kasus pada PT Bank Mandiri Taspen KC Manado) Pandelaki, Elsa Roviany; Sondakh, Jullie Jeanette; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.390

Abstract

Internal control systems are crucial in ensuring the effectiveness of banking operations, especially in the credit sector where default risk is high. PT Bank Mandiri Taspen, focusing on pension-based lending through the Kredit Mantap Pensiun (KMP) program, offers loans to retirees with automatic pension deductions. Although designed as a low-risk product, recent increases in non-performing loans indicate weaknesses in the implementation of internal control mechanisms. This study analyzes the application and effectiveness of the internal control system in the KMP credit process at PT Bank Mandiri Taspen KC Manado using the COSO framework, which includes control environment, risk assessment, control activities, information and communication, and monitoring. Employing a qualitative case study method, data were collected through interviews, observations, and documentation of credit administration processes. Results show that internal controls are generally well implemented, particularly in the control environment and information communication. However, limitations in supervision and data integration weaken the effectiveness of monitoring and risk assessment. The findings reaffirm the relevance of the COSO framework in managing risks within pension-based lending institutions. The study recommends strengthening staff competency, enhancing monitoring mechanisms, and utilizing digital audit tools to prevent credit irregularities. These insights contribute to improving accountability and credit governance in specialized banking sectors.
Co-Authors Dhullo Afandi KASIAHENG, Wisnur Rianti Pandelaki, Elsa Roviany Sherly Pinatik