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All Journal Advances in Applied Accounting Research Advances in Taxation Research
Putri Aisyah Salsabila
Universitas Muslim Indonesia
Economics, Econometrics & Finance

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Employee Payroll Accounting System and Procedure Analysis Putri Aisyah Salsabila
Advances in Applied Accounting Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i1.34

Abstract

This study aims to determine the payroll accounting system and procedures for employees at PT. Makassar Cellular Telecommunications. Sources of data used are primary data with data collection techniques of observation, interviews, and documentation. Data analysis used descriptive qualitative technique, namely descriptive analytical method that compares the existing theory with the results of the research collected. The results of the study indicate that the payroll accounting system includes related functions, namely staffing, payroll section maker, timekeeping section, accounting section and finance section. Documents used in the payroll accounting system include supporting documents for salary changes, recapitulation of payroll registers, salary statements and proof of cash outflows. The accounting records used are general journals. Payroll procedures include procedures for recording time, procedures for making payroll, recording procedures for making proof of payment and procedures for paying salaries. Internal controls implemented include organization, authorization systems and recording procedures as well as healthy practices. This is also supported by the company's technological developments. Based on the results of these studies, it is known that the payroll accounting system of PT. Makassar Cellular Telecommunication has been effective and efficient.
Several Factors Affecting Taxpayer Compliance During the Covid-19 Pandemic Asriani Junaid; Hamzah Ahmad; Putri Aisyah Salsabila; Amiruddin Amiruddin; Kirana Ikhtiari
Advances in Taxation Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i1.6

Abstract

The purpose of this study was to determine the effect of tax policies and business strategies on MSME actors during the pandemic in Kolaka City. This type of research includes quantitative descriptive research. The population in this study were SMEs in Kolaka District, Kolaka City. The method used in the selection of the sample is purposive sampling method and set a sample of 52 respondents based on the established criteria. The results of this study are Tax Policy has a Positive and Significant Effect on MSME Actors in the Pandemic Period in Kolaka City. The Tax Policy in question is Tax Incentives for Taxpayers affected by the 2019 Corona Virus Disease Pandemic. And the second is a Business Strategy that has a Positive and Significant Effect on MSME Actors during the pandemic in Kolaka City. The Business Strategy in question is online marketing. Based on the results of the discussion, it can b e concluded that the tax policy in this case is tax intensive for MSME actors, it is felt to be very beneficial for MSME actors during the pandemic and this tax policy provides benefits for MSME actors to increase knowledge about taxation. By using a Business Strategy, online marketing is the right strategy for MSME actors to re-increase their business activities during the pandemic
Co-Authors Amiruddin, Amiruddin Hamzah Ahmad Junaid, Asriani Kirana Ikhtiari