ANALISIS SISTEM PENGENDALIAN INTERN PENERIMAAN PAJAK
BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2)
PADA BADAN PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN GRESIK PERIODE 2018-2022
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Institusion
Universitas Bhayangkara Surabaya
Author
SUSANTI, Eril
Subject
Tax
Datestamp
2024-06-19 03:35:23
Abstract :
This study aims to determine the application of the internal control system for land and building tax revenues in rural and urban areas at the Agency for Revenue, Financial Management and Regional Assets in Gresik Regency. The method used is descriptive qualitative method. Data collection techniques were carried out by interviews and documentation. The results of the study show that the internal control system for land and building tax revenues is not optimal because the element of direct monitoring of taxpayers has not been properly implemented, so that there are still taxpayers who do not pay their tax obligations. Meanwhile, the collection procedure is in accordance with the provisions of Gresik Regency Regional Regulation No. 7 of 2011, but there are still obstacles in the collection process, namely the existence of a tax object whose owner is unknown. This has resulted in a reduction in the effectiveness of rural and urban land and building tax revenues in 2021.
This study aims to determine the application of the internal control system for land and building tax revenues in rural and urban areas at the Agency for Revenue, Financial Management and Regional Assets in Gresik Regency. The method used is descriptive qualitative method. Data collection techniques were carried out by interviews and documentation. The results of the study show that the internal control system for land and building tax revenues is not optimal because the element of direct monitoring of taxpayers has not been properly implemented, so that there are still taxpayers who do not pay their tax obligations. Meanwhile, the collection procedure is in accordance with the provisions of Gresik Regency Regional Regulation No. 7 of 2011, but there are still obstacles in the collection process, namely the existence of a tax object whose owner is unknown. This has resulted in a reduction in the effectiveness of rural and urban land and building tax revenues in 2021.
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