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Prosedur Pemindahbukuan Pajak Pada Usaha Dengan Minimal Staf Accounting

Author

Listed:
  • Fransiska, Cindy

    (Politeknik Negeri Batam)

  • Sumarna, Alfonsa Dian

    (Politeknik Negeri Batam)

Abstract

Small and medium enterprises (SMEs) need practical guidance that can be applied to a limited scale of resources. In this case, tax deposit errors result in companies having to do tax transfers. The tax book-entry procedure is minor but can be significant if associated with delays in the overall tax compliance process. Therefore, a simple procedure will help SME businesses solve this problem smoothly. This descriptive research uses observation, documentation, interviews, and literature study. The purpose of this research is to develop a guideline in the form of a simple standard procedure for the process of transferring taxes, which can be easily applied to SMEs. The result of this study is a standard tax book-entry procedure in a step-by-step format and a flowchart format that can be chosen to be understood. So that employees in SME companies have a handle on the process so that there is no need for delays in transferring taxes due to employee ignorance.

Suggested Citation

  • Fransiska, Cindy & Sumarna, Alfonsa Dian, 2024. "Prosedur Pemindahbukuan Pajak Pada Usaha Dengan Minimal Staf Accounting," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, vol. 4(3), pages 262-275, July.
    • Handle: RePEc:ris:jbmaha:0004
    as

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    More about this item

    Keywords

    Book-entry of tax transferring; Tax; Income Tax Article 21; Procedure; Standard Operating Procedure; Standard Operating Procedures; SOP;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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