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T. P. O Riska Bokings
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TINJAUAN ATAS PEMUNGUTAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN PASAL 22 PADA BALAI PENELITIAN TANAMAN SAYURAN (BALITSA) T. P. O Riska Bokings; Elvathna Syafwan; Goparudin .
Jurnal TEDC Vol 16 No 1 (2022): JURNAL TEDC
Publisher : UPPM Politeknik TEDC Bandung

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Abstract

Pajak Penghasilan Pasal 22 merupakan pajak yang dipungut oleh Bendaharawan Pemerintah, baik instansi atau lembaga pemerintah dan lembaga lembaga negara lainnya, berkenaan dengan pembayaran atas penyerahan barang dan badan-badan tertentu baik badan pemerintah maupun swasta berkenaan dengan kegiatan di bidang impor atau kegiatan usaha di bidang lain. Tujuan dari penelitian ini adalah untuk mengetahui pelaksanaan Pemungutan, Penyetoran, dan Pelaporan PPh 22 atas pengadaan barang di Balai Penelitian Tanaman Sayuran (Balitsa). Metode yang digunakan dalam penelitian ini, menggunakan metode deskriptif dengan pendekatan kuantitatif dan kualitatif. Teknik pengumpulan data dalam penelitian ini dilakukan dengan data primer (wawancara dan observasi) dan sekunder (dokumentasi). Data yang diperoleh diolah dengan cara reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penilitian menunjukkan bahwa pemungutan Pajak Penghasilan Pasal 22 atas pengadaan barang pada Balai Penelitian Tanaman Sayuran sudah sesuai dengan peraturan yang berlaku dengan tarif pemungutan sebesar 1,5% dari DPP. Penyetoran PPh Pasal 22 masih dilakukan secara manual dengan disetor mengunakan Surat Setor pajak (SSP) ke bank presepsi yang ditunjuk oleh Menteri Keuangan, sedangkan pelaporan Pajak Penghasilan Pasal 22 dilakukan oleh pihak rekanan.
TINJAUAN SISTEM INFORMASI PENGUPAHAN KARYAWAN PADA PT. X T. P. O Riska Bokings; Novy Cintya Mustika Putri
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 1 No 1 (2022): JECATAMA
Publisher : Journal of Economics, Accounting, Tax, and Management (JECATAMA)

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Abstract

The wage information system is an important component in accounting information. This system consists of an interconnected framework within a company that serves to inform cost data required by interested parties within the company. With this, the author makes a final project entitled Overview of Employee Wage Information Systems at PT. X aims to determine the employee wage information system at PT. X. This type of research uses a descriptive qualitative research method, which focuses on the employee wage information system at PT. X. Data collection techniques from this study using interview, observation, documentation, and literature study techniques. The review of the data in this study begins with the components of the wage information system consisting of related functions/organizational units, documents used, accounting records used, procedures that make up the system, elements of the internal control system, and flowcharts. The results of the study found evidence that the Wage Information System at PT. X has been carried out quite well, but several procedures have not been carried out/not following the Wage Information System, namely validation of salary slips from the finance department because validation is only done after printing the salary slips that are submitted and archived in the Personnel section. Good practice applied to support internal control is the payment of employee wages by transferring wages to each employee's account and making double payslips.
PERANCANGAN SISTEM INFORMASI ARUS KAS PADA PT. SUKSES ABADI ENGINEERING MENGGUNAKAN APLIKASI VISUAL STUDIO T. P. O Riska Bokings; Suon Vathaprasit
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 2 No 1 (2023): JECATAMA
Publisher : Journal of Economics, Accounting, Tax, and Management (JECATAMA)

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Abstract

This final project aims to record cash flow reporting procedures and design a cash flow information system at PT. Sukses Abadi Engineering using visual studio application. The research method uses descriptive methods with a qualitative approach and the data collection techniques used are library studies, documentation techniques, question techniques and observation techniques. The type of data used is a qualitative approach and the data sources obtained are passive primary data and internal secondary data. This final project uses the SDLC (System Development Life Cycle) method with the waterfall model as system development, programming language using visual studio applications, using Microsoft SQL Server as a database, system testing using Black Box and Crystal Reports used for making cash flow reports. This system consists of two (2) levels of access, namely admin and user. This cash flow information system is expected to help PT. Sukses Abadi Engineering in processing data related to cash in and cash out.
Co-Authors Elvathna Syafwan Goparudin . Novy Cintya Mustika Putri Suon Vathaprasit