Tax review on article 21 income tax based on effectiveness of internal control in salary compensation expense at PT Aneka Cipta Engineering Medan

Jessica, Jessica (2018) Tax review on article 21 income tax based on effectiveness of internal control in salary compensation expense at PT Aneka Cipta Engineering Medan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is done at PT Aneka Cipta Engineering Medan. The company is engaged as distributor of diesel and engine. The objectives of this study are to know the effectiveness of internal control in effectiveness of internal control in salary compensation expense at PT Aneka Cipta Engineering Medan and the impacts of tax review on article 21 income tax in salary compensation expense at PT Aneka Cipta Engineering. The methods used by the writer in this research is qualitative case study method. The research will analyze the tax review of Article 21 Income Tax effectiveness of internal control in salary compensation expense at PT Aneka Cipta Engineering Medan. Based on research result, conclusion of this research is that tax review of Article 21 Income Tax has impact in improving Article 21 Income Tax at PT Aneka Cipta Engineering Medan and there is ineffectivness of internal control of payroll transaction at PT Aneka Cipta Engineering Medan. There is inaccurate of calculation of Article 21 Income Tax done by the company’s employee. The effectiveness of internal control can improve the tax obligation of Article 21 Income Tax.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Jessica, JessicaNIM1401010325UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHendrayanti, Christina ApriliaUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: tax review; article 21 income tax; internal control
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 14734 not found.
Date Deposited: 05 Mar 2021 07:30
Last Modified: 20 Jan 2022 09:38
URI: http://repository.uph.edu/id/eprint/11525

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