ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PIUTANG PAJAK BUMI BANGUNAN PADA BADAN PENGELOLAAN PAJAK DAERAH DI KOTA PALEMBANG TAHUN 2018-2021

PUTRI, ADINDA FAIRUNNISAH and Safitri, Rika Henda and Patmawati, Patmawati (2023) ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PIUTANG PAJAK BUMI BANGUNAN PADA BADAN PENGELOLAAN PAJAK DAERAH DI KOTA PALEMBANG TAHUN 2018-2021. Undergraduate thesis, Sriwijaya University.

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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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak Bumi Bangunan, Sistem Pengendalian Internal
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Adinda Fairunnisah Putri
Date Deposited:	17 Apr 2023 03:36
Last Modified:	17 Apr 2023 03:36
URI:	http://repository.unsri.ac.id/id/eprint/96793

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