EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DALAM PENCAPAIAN TARGET PENERIMAAN PAJAK BPHTB DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG

VIRONIKA, NOVITA and Tjandrakirana DP, Rina and Rahmawati, Meita (2019) EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DALAM PENCAPAIAN TARGET PENERIMAAN PAJAK BPHTB DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031481619093.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy
	Text RAMA_62201_01031481619093_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (16MB) | Request a copy
Preview	Text RAMA_62201_01031481619093_0011036502_0213058601_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB) | Preview
	Text RAMA_62201_01031481619093_0011036502_0213058601_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (169kB) | Request a copy
	Text RAMA_62201_01031481619093_0011036502_0213058601_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (49kB) | Request a copy
	Text RAMA_62201_01031481619093_0011036502_0213058601_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (389kB) | Request a copy
	Text RAMA_62201_01031481619093_0011036502_0213058601_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (36kB) | Request a copy
	Text RAMA_62201_01031481619093_0011036502_0213058601_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (247kB) | Request a copy
	Text RAMA_62201_01031481619093_0011036502_0213058601_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (211kB) | Request a copy

Abstract

ABSTRAK EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DALAM PENCAPAIAN TARGET PENERIMAAN PAJAK BPHTB DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG Oleh : Novita Vironika : 1. Hj. Rina Tjandrakirana DP, S.E, M.M., Ak. 2. Meita Rahmawati, S.E, M. Acc., Ak., CA Penelitian ini bertujuan untuk mengetahui prosedur pemungutan, tingkat efektivitas pengendalian internal serta hambatan yang timbul dan upaya mengatasinya dalam pemungutan Pajak BPHTB Penelitian ini menggunakan metode deskriptif kualitatif. Adapun jenis dan sumber data menggunakan data sekunder. Teknik pengumpulan data menggunakan wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah menghitung efektivitas pajak BPHTB dan analisis pengendalian internal dengan 5 aspek, yaitu : lingkungan pegendalian, aktivitas pengendalian, penaksiran risiko, informasi dan komunikasi, serta pemantauan. Berdasarkan hasil penelitian yang dilakukan, diperoleh kesimpulan bahwa 1) Prosedur pemungutan BPHTB yang ada pada BPPD Kota Palembang sejauh ini telah berjalan baik; 2) Pengendalian intern pajak BPHTB pada BPPD Kota Palmbang dapat dikatakan efektif dan telah sesuai; 3) Hambatan yang ada dalam pemungutan BPHTB diantaranya jual beli tanah dan bangunan dikota Palembang masih rendah, pemasukkan masyarakat yang rendah, dan kesadaran masyarakat yang lemah mengakibatkan penerimaan BPHTB yang belum mencapai target. Adapun upaya yang harus dilakukan seperti bekerja sama kepada Notaris, melakukan sosialisasi, meningkatkan pengawasan, dan meningkatkan kapasitas penerimaan melalui perencanaan yang lebih baik. Kata Kunci : Pengendalian Intern, Efektivitas, Pajak Bea Perolehan Hak atas Tanah dan Bangunan ABSTRACT The Effectiveness of the Internal Control System in Achieving the Target of BPHTB Tax Revenue in the Palembang Regional Tax Management Agency By : Novita Vironika : 1. Hj. Rina Tjandrakirana DP, S.E, M.M., Ak.; 2. Meita Rahmawati, S.E, M. Acc., Ak., CA This study aims to determine the collection procedures, the level of effectiveness of internal controls and the obstacles that arise and efforts to overcome them in the collection of BPHTB Tax. This study uses a qualitative descriptive method. The types and sources of data use secondary data. The technique of collecting data uses interviews and documentation. The data analysis technique used is calculating BPHTB tax effectiveness and internal control analysis with 5 aspects, namely: control environment, control activities, risk assessment, information and communication, and monitoring. Based on the results of the research conducted, it was concluded that 1) the procedure for collecting BPHTB in the BPPD of Palembang City so far has been going well; 2) Internal control of BPHTB tax on Palmbang City BPPD can be said to be effective and appropriate; 3) The existing obstacles in collecting BPHTB, including the sale and purchase of land and buildings in the city of Palembang, are still low, the income of the community is low, and the weak awareness of the community results in the acceptance of BPHTB that has not yet reached the target. Efforts must be made such as working together with Notaries, socializing, increasing supervision, and increasing acceptance capacity through better planning.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Keywords : Internal Control, Effectiveness, Taxes on Land and Building Rights
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography H Social Sciences > HB Economic Theory > HB131-147 Methodology H Social Sciences > HB Economic Theory > HB135-147 Mathematical economics. Quantitative methods Including econometrics, input-output analysis, game theory
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 5177 not found.
Date Deposited:	05 Feb 2020 06:50
Last Modified:	12 Feb 2020 02:22
URI:	http://repository.unsri.ac.id/id/eprint/26933

Actions (login required)

View Item