EVALUASI SISTEM PENJUALAN DAN BEA LELANG BARANG JAMINAN PT. PEGADAIAN (PERSERO) SURABAYA

YULIYANI, YULIYANI (2016) EVALUASI SISTEM PENJUALAN DAN BEA LELANG BARANG JAMINAN PT. PEGADAIAN (PERSERO) SURABAYA. Diploma thesis, STIE PERBANAS SURABAYA.

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Abstract

PT. Pegadaian is one of kind service company which provides loans to its client or communities that require funding on condition valuables as collateral, because the process and requirements are relatively simple these companies has more demand of economic. If the customer cannot return the loans that have been determined by PT. Pegadaian the period of four months or one hundred twenty days the goods, so that serve as collateral for the loan will be auctioned by PT. Pegadaian. This is the PT. Pegadaian goals to restore it capital borrowed by customers. In the implementation of operational activities such it should be made a system to support the PT. Pegadaian performance in the auction sale of the collateral system. Any activities related to the sales of both goods and services would be tax rates imposed in accordance with the policy of the Directorate General of Taxes. This study aims to evaluate whether the auction sales of collateral system performed by PT. Pegadaian has been going well and accordance with the general provisions in force, and what types of taxes imposed on goods auction guarantees. The method used in this research is a direct interview with the leader of the branch, observation to the location, and secondary data. Based on the result of the discussion can be concluded that the auction sales of collateral system at PT. Pegadaian has been going well and in accordance with applicable regulations, and auction duties imposed in the amount of two percent, the tax paid to the state treasury office. Keyword : auction sales collateral system, customs auction.

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.028 - ACCOUNTING INFORMATION SYSTEMS
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas
Date Deposited: 21 Jul 2016 04:30
Last Modified: 03 Oct 2017 06:11
URI: http://eprints.perbanas.ac.id/id/eprint/65

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