ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PIUTANG PAJAK BUMI BANGUNAN PADA BADAN PENGELOLAAN PAJAK DAERAH DI KOTA PALEMBANG TAHUN 2018-2021
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Institusion
Universitas Sriwijaya
Author
PUTRI, ADINDA FAIRUNNISAH
Safitri, Rika Henda
Patmawati, Patmawati
Safitri, Rika Henda
Patmawati, Patmawati
Subject
HJ4629-4830 Income tax
Datestamp
2023-04-17 03:36:40
Abstract :
An Internal Control System must be performed by every government agency to provide reasonable assurance that the governance has been implemented as required by the State Financial Regulation. This study aimed to evaluate the Internal Control System implementation of the local tax receivables management in Kendal Regency and identify the weaknesses in its implementation. This research uses a qualitative descriptive method with a case-study strategy. Variables discussed in this research are the implementation of the Internal Control System on the activities of the local tax determination, local tax receivable collection. The Internal Control System?s implementation of the local tax receivables management is evaluated by verifying its compliance with the implementation of an adequate Internal Control System based on Government Regulation No. 60, 2008. The implementation of internal control of palembang city tax receivables, as a whole, is quite adequate, with an assessment result score of 72.11%. The lack of commitment on competence, inadequate of formal directions, the lack of human resources, and lack of socialization about the implementation of the Internal Control System are some of the weaknesses identified in this research.
An Internal Control System must be performed by every government agency to provide reasonable assurance that the governance has been implemented as required by the State Financial Regulation. This study aimed to evaluate the Internal Control System implementation of the local tax receivables management in Kendal Regency and identify the weaknesses in its implementation. This research uses a qualitative descriptive method with a case-study strategy. Variables discussed in this research are the implementation of the Internal Control System on the activities of the local tax determination, local tax receivable collection. The Internal Control System?s implementation of the local tax receivables management is evaluated by verifying its compliance with the implementation of an adequate Internal Control System based on Government Regulation No. 60, 2008. The implementation of internal control of palembang city tax receivables, as a whole, is quite adequate, with an assessment result score of 72.11%. The lack of commitment on competence, inadequate of formal directions, the lack of human resources, and lack of socialization about the implementation of the Internal Control System are some of the weaknesses identified in this research.
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