Prosedur Pemindahbukuan Pajak Pada Usaha Dengan Minimal Staf Accounting

Cindy Fransiska () and Alfonsa Dian Sumarna ()
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Cindy Fransiska: Politeknik Negeri Batam
Alfonsa Dian Sumarna: Politeknik Negeri Batam

Jurnal Bisnis Mahasiswa, 2024, vol. 4, issue 3, 262-275

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.

Keywords: Book-entry of tax transferring; Tax; Income Tax Article 21; Procedure; Standard Operating Procedure; Standard Operating Procedures; SOP (search for similar items in EconPapers)
JEL-codes: H25 K34 L26 M48 (search for similar items in EconPapers)
Date: 2024
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