Proses audit akuntansi perpajakan perusahaan oleh auditor akuntan publik

Deskripsi

This internship report contains an audit process for corporate taxation by external auditor with a case study on hospitality company. The accounts in the financial statements related to corporate taxation accounting policies consist of the tax expenses, prepaid taxes, taxes payable and deferred tax. The Company has taxes transactions include employee income tax article 21, corporate income tax, withholding tax article 23 and article 4 (2), Value Added Tax and related to deferred tax liabilities or assets. The conclusion of this report is the auditor needs to consider the company's accounting policy for taxation as a critical issue audit to ensure that the financial statements are presented fairly and free of material misstatement..