第21条和第23条收入报告制度的SOP分析和设计

IF 2.3 4区管理学 Q2 BUSINESS, FINANCE

Qualitative Research in Accounting and Management Pub Date : 2022-12-01 DOI:10.33508/rima.v5i2.4269

E. Haki, Jesica Handoko

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引用次数: 1

摘要

研究对象是从事纺织行业的PT PMTextile。公司的SOP与公司目前的做法无关，也不符合税务规定。本研究旨在分析和重新设计所得税申报制度第23条和第21条的SOP。问题是没有定期所得税申报表的SOP更正，没有授权，文件相关性仍然较低，引用SOP法规和政策不合适。最后，没有独立审核，所得税申报第23条的纳税申报表和SOP的签署没有使用e-bupot。本研究旨在分析并重新设计SOP以改善内部控制。本研究采用定性描述性研究。结果是根据公司实际情况调整并重新设计公司SOP，增加审核授权活动，变更文件流程，根据税务规定调整对法规政策SOP的引用，建议对定期所得税申报表第23条和第21条进行SOP修正。PT PMTextile预计将对其SOP进行例行评估，并更新税收法规。

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THE SOP ANALYSIS AND DESIGN OF INCOME REPORTING SYSTEM FROM ARTICLE 21 AND 23

The object of research is PT PMTextile which is engaged in the textile industry. The company's SOP is irrelevant to the company's current practices and is not yet in accordance with tax regulations. This research aims to analyze and redesign the SOP of the income tax reporting system article 23 and 21. The problems are there is no SOP correction of periodic income tax return, there is no authorization, the documents are still less relevant, references to SOP regulations and policies are not appropriate. Lastly, there is no independent checking, the signing of tax returns and SOP of income tax reporting article 23 has not used e-bupot. This research aims to analyze and redesign the SOP to improve internal control. This research uses a type of qualitative descriptive research. The result is to adjust the company's SOP to the company's condition and redesign it, add checking and authorization activities, changes in document flow, adjustment of references to regulations and policies SOP in accordance with tax regulations, and the proposed SOP correction of periodic income tax return article 23 and 21. PT PMTextile is expected to conducts a routine evaluation of its SOP and update tax regulations.

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来源期刊

Qualitative Research in Accounting and Management Multiple-

CiteScore

4.50

自引率

31.60%

发文量

期刊介绍： Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics