Sari, Febi Kemala, Surifah, Dr., M.Si (2021) Sistem Penggajian dan Pemungutan Pajak Penghasilan di Badan Keuangan dan Aset Daerah Kabupaten Sleman. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This study aims to determine the payroll and income tax systems and procedures and to prevent misuse of funds in cash disbursements, especially payroll expenditures at the Regional Finance and Assets Agency of Sleman Regency. The existence of systems and procedures in a job will make it easier for employees to input data. The method used is descriptive qualitative method. Data analysis starts from the procedures in the payroll system at the agency, namely the staffing section, checking, recapitulating and making lists per group. Payroll maker makes SPP, SPM, MI if there is a change and SPJ. The general treasurer rechecks the documents received to make SP2D. The expenditure treasurer receives the SPP and SP2D from the general treasurer. Then disburse SP2D to the BPD bank to be sent to the account of each employee.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
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| Uncontrolled Keywords: | Payroll, System, Income Tax |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 04 Oct 2021 01:09 |
| Last Modified: | 13 Oct 2021 06:48 |
| URI: | http://eprints.uty.ac.id/id/eprint/8322 |
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