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Evaluasi Prosedur Audit atas PPh Pasal 4 Ayat (2) PT EXO Sebagai Pengguna Jasa Konstruksi (Laporan Magang)
This internship report aims to evaluate the audit procedures for the Income Tax Article 4 paragraph (2) PT EXO as a user of construction services for the period ending on December 31, 2020. PT EXO is a company engaged in the processing of mineral products (bauxite) and its derivative products both from refinery as well as from the smelter process (processing of metal content) and is currently in the pre-production stage. Evaluation on substantive testing aims to test the achievement of assertions and suitability of procedures carried out in accordance with audit standards that have been determined for the recording of Income Tax Article 4 Paragraph (2). Overall, the evaluation results indicate that the audit procedures have complied with the applicable standards and regulations. Thus, it can be said that the audit procedure on Income Tax Article 4 paragraph (2) can be one of the supporters of the "Unqualified" opinion given by the auditor to PT EXO. In addition, this report also contains self-reflection during the internship period that provides an overview of things that have gone well and things that have not gone well as a basis for follow-up for future self-development..Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13095 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI 2021 |
|---|---|
| Edisi | - |
| Subjek | Income tax Audit Procedure Substantive test Construction services Income Tax Article 4 paragraph (2) |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 63 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |