根据2010年第71号政府法规对东爪哇省区域税收服务收入核算实施情况的评估

Gusti Dimas, Prasetyawan Ranuh, Heru Tjaraka
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引用次数: 0

摘要

本研究旨在根据2010年第71号政府法规《权责发生制政府会计准则》在东爪哇省区域税务局评估收入会计的应用。应在2015年初全面实施权责发生制政府会计准则。目前仍有很多地方政府机关未全面应用权责发生制政府会计准则,地方政府机关未全面应用政府会计准则的原因是政府机关缺乏了解权责发生制政府会计准则的人力资源,会计应用制度不完善导致财务报告耗时较长。在本研究中,笔者在东爪哇省区域税务局负责财务报表制作的财务分科进行了访谈。访谈内容涉及权责发生制政府会计准则的应用、收入会计政策等。结果表明,东爪哇省的区域税务局采用了与权责发生制政府会计准则2010年第71号政府法规相适应的收入。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Evaluation of Revenue Accounting Implementation According to Government Regulation No. 71 Of 2010 in Regional Revenue Services of East Java Province
This study was conducted to evaluate the application of revenue accounting in accordance with Government Regulation No. 71 Year 2010 on Government Accounting Standards on accrual basis in Regional Revenue Offices of East Java Province. The application of Government Accounting Standards on accrual basis have to be fully applied by the start of the year 2015. There is still many local government agencies that hasn’t fully applied government accounting standards on accrual basis, the reasons for local government agency that hasn’t fully applied government accounting standards is the lack of human resources that understand the government accounting standards on accrual basis in Government Offices, the accounting application systems that inadequate resulting in financial reporting took a long time. In This study, the writer has conducted interviews in Sub-Division of Finance, responsible to made the financial statements in Regional Revenue Offices of East Java Province. The Interviews conducted were about the application of Government Accounting Standards on accrual basis, revenue accounting policies. The results showed that Regional Revenue Offices of East Java Province has applied the Revenue Income appropriate with The Government Regulation No. 71 Year 2010 on Government Accounting Standards on accrual basis.
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