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" Laporan ini menganalisis proses audit yang dilakukan atas pinjaman obligasi, pinjaman dari pemerintah pusat, dan pinjaman Medium Term Notes (MTN) pada PT PQR yang merupakan salah satu Badan Usaha Milik Negara. Analisis dilakukan dengan membahas metodologi audit yang digunakan oleh auditor dengan teori yang diterapkan pada umumnya. Analisis dimulai dari fase awal penerimaan dan peninjauan kembali atas klien, kemudian fase perencanaan awal dan perencanaan audit, fase pekerjaan lapangan atas transaksi, akun, dan pengungkapan, fase pekerjaan lapangan atas entitas secara keseluruhan, hingga fase terakhir yakni fase penyelesaian dan pelaporan. Dalam laporan ini auditor juga mengacu pada PSAK 50: Instrumen Keuangan - Penyajian (revisi 2010) dan PSAK 55: Instrumen Keuangan - Pengakuan dan Pengukuran (revisi 2011) dalam memperoleh keyakinan bahwa akun liabilitas keuangan telah disajikan, diakui, dan diukur sesuai dengan prinsip akuntansi yang berlaku secara umum. Hasil yang dapat disimpulkan adalah metodologi audit yang digunakan oleh auditor secara keseluruhan tidak berbeda signifikan dengan teori yang dipaparkan.

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This report analyzes the audit process of obligation, government notes, and Medium Term Notes (MTN) of PT PQR, a state-owned enterprise. The explanation focuses on the audit methodology used by auditor and the auditing theory. This report explains from the very first phase until the last phase of auditing, start from client acceptance and re-evaluation preplanning and planning, fieldwork for transactions, balances, and disclosures, fieldwork for entity-wide program, completion and reporting. This report also describes how the auditor use PSAK 50: Financial Instrument - Presentation (revision 2010) and PSAK 55: Financial Instrument - Recognition and Measurement (revision 2011), as guidance to obtain reasonable assurance that the financial liabilities are presented, recognized, and measured in accordance with generally accepted accounting principles. The conclusion is that audit methodology used by auditor is not significantly different with the perceived theory."

"Laporan magang ini bertujuan untuk memaparkan prosedur audit atas siklus pengeluaran, khususnya pembelian persediaan dan utang dagang PDAM XYZ. Pembahasan dimulai dari pemahaman siklus pengeluaran PDAM XYZ. Pembahasan juga mengungkapkan prosedur audit yang dilaksanakan. Dan terakhir, laporan magang ini membahas temuan audit dan analisisnya.

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This internship report will describe the audit procedure of expenditure cycle, especially in acquisition of inventory and account payable at PDAM XYZ. The discussion starts with the analysis of internal control of expenditure cycle at PDAM XYZ. Furthermore the report discuss the audit procedures of expenditure cycle. Finally, description shows the audit findings and the analysis of the findings."

"Skripsi ini membahas mengenai bagaimana suatu Peraturan Pemerintah Nomor 79 Tahun 2010 tentang biaya operasi yang dikembalikan dan perlakuan pajak penghasilan di bidang usaha hulu minyak dan gas bumi diterapkan. Penjelesan mengenai substansi, respon stakeholders, implementasi dan khususnya efek penerapan peraturan pemerintah tersebut terhadap WP&B serta bagi hasil BUT C SES. Skripsi ini dikerjakan dengan cara membaca literatur, peraturan serta undang-undang terkait dengan cost recovery dan pajak, wawancara serta menelaah data yang dimiliki BUT C SES.

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This study discusses about how a Government Regulation No. 79 of 2010 regarding the Cost Recovery and Income Tax Treatment in the Field of Upstream Oil and Gas is applied. Explanation of the substance, the response of stakeholders, particularly the effects of the implementation and application of these regulations to the WP&B and profit sharing BUT C SES. This study is done by reading the literature, regulations and laws related to cost recovery and the tax, and also interviews and reviewing data held BUT C SES."

"Laporan magang ini membahas tentang analisis proses siklus pendapatan di perusahaan yang menyediakan jasa audit dan konsultasi. Analisis dilakukan mulai dari penjelasan secara detail mengenai tahapan-tahapan siklus pendapatan perusahaan yang terdiri dari lima tahapan yaitu pencarian klien, penerimaan klien, registrasi kode pekerjaan baru, biiling, dan cash collections. Laporan ini juga membahas analisis pengendalian internal perusahaan yang terbagi menjadi dua yaitu pengendalian internal umum untuk level entitas dan pengendalian internal per tahapan siklus pendapatan. Analisis pengendalian internal perusahaan secara keseluruhan dilakukan dengan menggunakan kerangka COSO. Sedangkan analisis pengendalian siklus pendapatan dilakukan per tahap. Hasilnya,dari laporan magang ini disimpulkan bahwa secara umum proses siklus pendapatan telah berjalan efektif, pengendalian internal pada perusahaan baik secara umum maupun spesifik pada siklus pengendalian dilaksanakan dengan baik. Hanya saja, terdapat beberapa pengendalian yang kurang dan masih belum ada sehingga disarankan untuk memperbaikinya agar proses berjalan lebih efektif dan efisien.

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This internship report discusses about the analysis of revenue cycle process in the assurance and advisory company. Analysis starts from a detailed explanation stages of company?s revenue cycle. This report also discusses the analysis of internal control which divided into applied general control based on COSO framework and revenue cycle?s internal control. The result of this internship report concluded that the overall revenue cycle processes are running effectively, and internal controls in general and revenue cycle executed properly. However, there are some lack of controls and inexistent controls that still needed to be fixed and improved so that the process will run more effective and efficient."

"Laporan Magang ini mengenai proses penyusunan anggaran pada PT. Mega Finance untuk tahun 2014. PT. Mega Finance merupakan perusahaan yang bergerak dibidang jasa kredit sepeda motor. Penulis melakukan praktek magang di perusahaan tersebut selama kurang lebih 3 bulan yang pada prakteknya penulis membantu menyusun anggaran tersebut dengan melakukan perhitungan ? perhitungan pada format anggarannya. Proses penyusunan tersebut dimulai dari menerima data, memasukkan format data dalam perhitungan anggaran, memasukkan perhitungan anggaran pada format total anggaran, menyerahkan format anggaran total pada kepala divisi, meminta persetujuan direksi, dan sampai pada anggaran tersebut dipresentasikan ke grup.

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This Internship report the budgetary process at PT. Mega Finance for the year 2014. PT. Mega Finance is a company engaged in credit services motorcycles. The author did an internship at the company for at least 3 months in practice authors helped to draft the budget by doing the calculations on the budget format. The preparation process starts from receiving the data, insert data format in the budget calculations, enter the calculation of the total budget in the budget format, submit the form at the head of the division of the total budget, the board of directors for approval, and until the budget is presented to the group."

"Laporan Magang ini bertujuan untuk menjelaskan mengenai siklus pendapatan pada salah satu perusahaan penyedia layanan telekomunikasi dan multimedia di Indonesia. Pembahasan diawali dengan penjelasan mengenai siklus pendapatan, dilanjutkan dengan mengevaluasi penerapan siklus pendapatan dan prosedur pengendalian internal yang telah dilakukan untuk mengantisipasi risiko yang dapat terjadi. Siklus pendapatan Perusahaan dimulai dari penerimaan permintaan pemasangan decoder sampai menerima pembayaran dari pelanggan. Penerapan siklus pendapatan Perusahaan memiliki beberapa perbedaan dengan teori yang menjadi referensi pembahasan karena teori tersebut lebih umum digunakan untuk perusahaan manufaktur atau retail. Pengendalian internal yang dilakukan perusahaan sudah cukup baik, ditandai dengan tercapainya tujuan dalam pengendalian internal.

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This internship report describes the revenue cycle of a telecommunication and multimedia service provider in Indonesia. The discussion starts with explanation about revenue cycle, continued with evaluation of the cycle and internal control procedures to anticipate risk. The revenue cycle starts from taking customers request for decoder installation to payment collection from customers after one month of the service. The revenue cycle on this company has several differences with the theories because the theories generally are used for manufacture or retail companies. The company has sufficient internal controls, as the goals of internal control have been achieved."

"Laporan magang ini membahas tentang analisis kesesuaian penerapan SAK ETAP (Standar Aakuntansi Keuangan Entintas Tanpa Akuntabilitas Publik) pada laporan keuangan PT PRS. Lebih terinci lagi, laporan magang ini menganalisis kesesuaian penyusunan format 4 (empat) laporan keuangan PT PRS yaitu Laporan Neraca, Laba Rugi, Perubahan Ekuitas, dan Arus Kas serta penyajian akun aset tetap, piutang, dan pendapatan terhadap SAK ETAP dengan didukung dan dibuktikan dari hasil prosedur audit yang dilakukan auditor. Hasil pemeriksaan tentang perlakuan akuntansi berupa penyajian format laporan keuangan serta penyajian akun aset tetap, piutang, dan pendapatan yang dilakukan oleh PT PRS telah sesuai dengan SAK ETAP.

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This report discusses about the implementation of Indonesian Accounting Standard for Non-Publicly-Accountable Entities (SAK ETAP) on PT PRS?s Financial Statement. Furthermore, this report will analyze the implementation of presentation format of four financial report of PT PRS such as balance sheets, statements of income, statements of changes in equity, and statements of cash flows. It will also discuss about the presentation for certain account (fixed asset, receivable, and revenue) if which compare with the standards that supported by the result of audit process that has been done by the auditor from KAP PQR. From the examination we can conclude that the presentation of financial statement and also the account that has done by PT PRS already in accordance with SAK ETAP."

"Penelitian ini bertujuan untuk mengetahui perlakuan Pajak Pertambahan Nilai atas penyerahan emas batangan apakah diperlakukan sebagai Barang Kena Pajak seperti yang diatur dalam Kontrak Karya atau Barang Tidak Kena Pajak seperti yang diatur dalam Undang-Undang PPN yang berlaku serta usaha apa yang dapat dilakukan perusahaan pemegang Kontrak Karya terkait perbedaan tersebut.Hasil penelitian menunjukkan bahwa dalam praktiknya emas batangan diperlakukan sebagai Barang Kena Pajak sehingga Pajak Masukan yang dimiliki perusahaan dapat dikreditkan. Beberapa saran dari penulis adalah terkait peningkatan sistem dokumentasi yang lebih baik dan merubah bentuk emas hasil produksi dari berbentuk batangan menjadi selain batangan.

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The objective of this study is to determine the treatment of Value Added Tax on the transfer of gold bullion whether treated as taxable goods as regulated in the Contract of Work or non-taxable goods as regulated in the VAT prevailing law and what attempt that CoW holder company could do related the differences.

The results showed that in practice gold bullion is treated as taxable goods that VATIn that owned by company can be credited. Some suggestions from the author is increase in a better system documentation and change the form of gold result of production from bullion become other than bullion."

"[ ABSTRAK Pemeriksaan pajak merupakan bentuk penegakan hukum oleh Direktorat Jenderal Pajak (DJP) yang bertujuan untuk mengamankan penerimaan pajak dan meningkatkan kepatuhan wajib pajak. Salah satu faktor yang mempengaruhi kepatuhan wajib pajak adalah persepsi kemungkinan diperiksa. Jika kemungkinan diperiksa tinggi, maka kemungkinan ketidakpatuhan terdeteksi juga tinggi. Untuk meningkatkan kemungkinan wajib pajak diperiksa tinggi, maka DJP seharusnya memperluas lingkup pemeriksaan atau biasa yang disebut dengan rasio cakupan pemeriksaan pajak. Penelitian ini menggunakan pendekatan kualitatif dan bertujuan untuk menganalisis faktor penyebab rendahnya rasio tersebut dan sektor yang seharusnya menjadi fokus pemeriksaan. Hasil dari penelitian ini menunjukkan bahwa rasio cakupan pemeriksaan rendah karena masalah pemilihan bahan baku dan kurang berbasis risiko dan potensi penerimaan.;

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ABSTRACT Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer?s compliance is the probability of being audited. The higher taxpayer?s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer?s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer?s that has less risk-based assessment and less potential revenue

;Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer?s compliance is the probability of being audited. The higher taxpayer?s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer?s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer?s that has less risk-based assessment and less potential revenue

;Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer?s compliance is the probability of being audited. The higher taxpayer?s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer?s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer?s that has less risk-based assessment and less potential revenue

;Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer?s compliance is the probability of being audited. The higher taxpayer?s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer?s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer?s that has less risk-based assessment and less potential revenue

, Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer’s compliance is the probability of being audited. The higher taxpayer’s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer’s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer’s that has less risk-based assessment and less potential revenue

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