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Evaluasi Proses Penghitungan, Pengisian, dan Pelaporan SPT Tahunan Pajak Penghasilan Orang Pribadi Ekspatriat Pada KAP ABC Indonesia (Laporan Magang)

This internship report aims to evaluate the calculation, filing, and reporting procedures of Income Tax Return forms 1770 S for Expatriates Personal Income Tax Subjects. One of the services that KAP ABC Indonesia?s provided is the preparation of annual tax return. During the writer?s internship period, the authors team have been assigned to completed various expatriates tax returns. Subjects that have been chosen for observations are: Mr. PAP, Mr. TOM, Mrs. CAM, and Mr. GZ that worked from different companies on whom has different condition on their taxation reporting. According to the observation, Mr. PAP, Mr. TOM, and Mr. GZ?s Personal Income Tax Return has been completed with correct, complete, and clear data according to Law on general provisions and taxation procedures, Income tax laws, and its subsequent laws such as Minister of Finance Regulation and Directorate General of Taxes Regulation. Mrs. CAM?s Personal Income Tax Return has been filled with a complete and clear data but not yet correct due to wrong classification of her foreign income that do not meet the criteria mentioned in Income Tax Laws Article 3 point 4 due to different perception about the nature of allowance in foreign income with seniors. Moreover, evaluation to KAP ABC Indonesia working procedures shows that KAP ABC has been implemented many safeguards implementation to making tax return that correct, clear, and complete. Therefore, the authors suggest that in the future KAP ABC needs to clear the clarification procedures related to client income which is felt to be confusing and emphasize the importance of filling out the tax organizer correctly, completely, and clearly as well as explaining the consequence arising from errors on filling the income tax returns are beyond the responsibility of KAP ABC Indonesia.Ada Tabel

Ketersediaan

Call NumberLocationAvailable
12847PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia.,
Edisi -
Subjek Expatriates
Form 1770 S
Personal Income Tax
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xii, 64 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
Lampiran Berkas Tidak Ada Data