Audit Penerimaan
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PENDAHULUAN • PENERIMAAN = PENDAPATAN =REVENUES ?? • REVENUES IDENTIK DENGAN AUDIT ATAS ACCOUNTS RECEIVABLE • PRAKTIK DI INDONESIA? (KHUSUSNYA AKUNTANSI INSTANSI PEMERINTAH)
REVENUES VERSI MILLER • “GOVERNMENTAL FUND TYPE RECEIVABLES AND REVENUES ARE USING THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. THEY GENERALLY ARISE FROM THE FOLLOWING SOURCES OF REVENUE : – – – – – – – – – – –
PROPERTY TAXES; SALES TAXES; OTHE TYPES OF TAXES; BUSINESS LICENSES/PERMITS; BUILDING LICENSES/PERMITS; FEDERAL AND STATE GRANTS AND ENTITLEMENT REVENUES; OTHER STATE FUNDS; UTILITIES (WATER, SEWER, GARBAGE, ETC.) WHEN REPORTED IN AGOVERNMENTAL FUND; COURT FINES; INTEREST; PROCEEDS FROM INSURANCE CLAIMS.”
REVENUES VERSI BASTIAN • TERDAPAT TIGA JENIS POS PENDAPATAN : – PENDAPATAN DAERAH, YANG MELIPUTI : POS PAJAK DAERAH, RETRIBUSI LABA, BAGIAN LABA USAHA DAERAH, DAN LAINLAIN PENDAPATAN ASLI DAERAH; – DANA PERIMBANGAN, YANG MENCAKUP ATAS : BAGI HASIL BUKAN PAJAK, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANDA PERIMBANGAN DARI PUSAT – LAIN-LAIN PENDAPATAN YANG SAH
KESAMAAN MILLER DAN BASTIAN
KONTRIBUSI TERBESAR PENERIMAAN NEGARA (SEKTOR PUBLIK) ADALAH PAJAK (TAXES)
REVENUES VERSI MILLER • “GOVERNMENTAL FUND TYPE RECEIVABLES AND REVENUES ARE USING THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. THEY GENERALLY ARISE FROM THE FOLLOWING SOURCES OF REVENUE : – – – – – – – – – – –
PROPERTY TAXES; SALES TAXES; OTHE TYPES OF TAXES; BUSINESS LICENSES/PERMITS; BUILDING LICENSES/PERMITS; FEDERAL AND STATE GRANTS AND ENTITLEMENT REVENUES; OTHER STATE FUNDS; UTILITIES (WATER, SEWER, GARBAGE, ETC.) WHEN REPORTED IN AGOVERNMENTAL FUND; COURT FINES; INTEREST; PROCEEDS FROM INSURANCE CLAIMS.”
REVENUES VERSI BASTIAN • TERDAPAT TIGA JENIS POS PENDAPATAN : – PENDAPATAN DAERAH, YANG MELIPUTI : POS PAJAK DAERAH, RETRIBUSI LABA, BAGIAN LABA USAHA DAERAH, DAN LAINLAIN PENDAPATAN ASLI DAERAH; – DANA PERIMBANGAN, YANG MENCAKUP ATAS : BAGI HASIL BUKAN PAJAK, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANDA PERIMBANGAN DARI PUSAT – LAIN-LAIN PENDAPATAN YANG SAH
KESAMAAN MILLER DAN BASTIAN
KONTRIBUSI TERBESAR PENERIMAAN NEGARA (SEKTOR PUBLIK) ADALAH PAJAK (TAXES)
