[Laporan Magang] - Penerapan Vouching Pajak Pph Pasal 21 pada Kantor Akuntan Publik Jeptha Nasib & Junihol

Silaban, Angel Margaretha (2024) [Laporan Magang] - Penerapan Vouching Pajak Pph Pasal 21 pada Kantor Akuntan Publik Jeptha Nasib & Junihol. STIE Tri Bhakti, Bekasi.

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Abstract

This Field Work Practical Report aims to increase the knowledge, experience, observation, participation and learning that the author has obtained regarding How to Implement Pph 21 Tax Vouching at the Jeptha Nasib & Junihol Public Accounting Firm, which aims to be able to implement how accounting works in a company and provide work experience to students regarding the real world of work, so that they are ready to compete after graduating. The data sources in this Field Work Practice Report are secondary data and primary data. The methods used in making this Field Work Practice Report are interviews, observation and literature study. From the results of this Field Work Practical Report it is known that Based on the research results and description of the implementation, observations and data obtained from Field Work Practical activities carried out at the Jeptha Nasib & Junihol Public Accounting Firm, it can be concluded that the implementation of PPH 21 tax vouching in Jeptha Nasib & Junihol Public Accounting Firm is in accordance with checking accounting standards and auditor standards. This implementation is implemented by making savings, namely by providing tax allowances (tax allowances in whole or in part), before implementing Article 21 PPH tax vouching with Recapulation.

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