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Analisis Dampak Kelebihan Setoran Pelimpahan Pajak Oleh Bank Ke Rekening Kas Umum Negara (RKUN) Di Kantor Pelayanan Perbendaharaan Negara Surabaya II

Nadifa, Hanum Tyas (2017) Analisis Dampak Kelebihan Setoran Pelimpahan Pajak Oleh Bank Ke Rekening Kas Umum Negara (RKUN) Di Kantor Pelayanan Perbendaharaan Negara Surabaya II. Diploma thesis, STIE Perbanas Surabaya.

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ARTIKEL ILMIAH.pdf

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COVER.pdf

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BAB I.pdf

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Abstract

This study discusses the impact of overpayments of tax by banks to RKUN. The goals of this study is to determine the impact of what can be caused if there is an overpayments of tax. In this study the authors collected data through documentation, obsevations and interview. Furthermore, from this study indicates that the impact of overpayments tax is account Accepted by Others Entity can not show balance Rp. 0 on balance sheet of KPPN Surabaya II. Errors in the case of excessive tax overpayments are caused by inadequate human resource and systems. Then the bank's frequent mistakes are overflow and error due to double deposit recording. Of such errors may be requested for the return of state revenue made by the perception bank to KPPN before the end of the year or the excess of the deposit transfer can be compensated for the next day payments. Thus the balance sheet in KPPN will be able to be said unqualified by BPK.

Item Type: Thesis (Diploma)
Subjects: 100 - PHILOSOPHY & PSYCHOLOGY
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Magang Magang
Date Deposited: 10 Jun 2019 02:56
Last Modified: 10 Jun 2019 02:56
URI: http://eprints.perbanas.ac.id/id/eprint/4239

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