EVALUASI SISTEM PENGENDALIAN INTERN PAJAK DAERAH DI KOTA BLITAR (Studi Pada Dinas Pendapatan Daerah Kota Blitar)

FINOFITA DIANA RAHAYU

Abstract


System of Internal Control appliance of operation used to measure an organization whether in executing activity have efficient and effective. At On Duty Earnings of Area of Town Blitar, efficient and effective represent an target to increase acceptance of area through management of Original Earnings Special district Iease of area utilize to improve development exist in Town Blitar, caused by autonomy of area claim local government to manage own domestic. With existence of System of Internal Control expected will be able to lessen insincerity which can be happened in Environment of Office On Duty Earnings of Area of Town of Blitar done by own employees. For that the writer pare about System of Internal Control of Iease of area On Duty Earnings of Area of Town of Blitar expected can improve [his/its] earnings with an eye to in order to can defray development which have been planned. Pursuant to above mentioned, hence the writer take title “System Evaluation of Internal Control of Iease of Area Town Blitar “ (Study On Duty Earnings of Area of Town Blitar).
Target of this Research is to know how System of Internal Control of Iease of area which have been executed by On Duty Earnings of Area of Town of Blitar have been executed effectively and efficient.
Technique analyse data used to know efficient and effective not it System of Internal Control of Iease of area On Duty Earnings of Area of Town of Blitar organization chart dissociating functional responsibility precisely, system of authority and procedure of record-keeping which enough enable to utilize accountancy observation, healthy practice in executing duty and function each every organizational interior and mount efficiency of officer matching with responsibility.
Result of research that what being applied On Duty Earnings of Area of Town of Blitar in organization chart dissociating functional responsibility precisely not yet as according to marking of System of Internal Control gratifying (good). While system of authority and procedure of record-keeping covering: system and procedure of collection and also endorsement of Iease of area less be efficient, goals and realization of acceptance of Iease of area during 4 year start year 2000 up to 2003 have effective, goals and realization of Original revenue Area during 4 year start year 2000 up to 2003 have effective because realization have exceeded determined goals, and also seen from comparison among/between proportion of goals and realization of Iease of area to Original Earnings Area for year 2000 and 2002 have effective, while for year 2001 and 2003 not yet effective. To analyse healthy practice in executing duty and function each every organizational interior less be efficient because there (be) still one feebleness that is monitor payment of Iease of area done tax payer to Special Treasurer Receiver On duty Earnings of Area executed after falling due. And last storey level of efficiency of officer matching with responsibility less be efficient if seen from storey level of education.
Pursuant to research result is above, writer conclude that System Internal Control area Iease in Town Blitar not yet earned told efficient and effective. Writer also give suggestion that activity better exist in On Duty the Town Blitar Area Earnings more pay attention to and correspond to marking System Internal Control gratifying, that is with the improvement ability Human Resource environment On Duty the Town Blitar Area Earnings, performing observation continuously to collection procedure and system and also the area Iease endorsement, counselling gift directly to taxpayer, lessening insincerity done by worker by advising clear tax rate and also plan area Iease acceptance paid attention toly various aspect.

 

Keyword : SISTEM PENGENDALIAN; PAJAK DAERAH; EVALUASI

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/33/jiptummpp-gdl-s1-2004-finofitadi-1602-Pendahul-n.pdf


Keywords


SISTEM PENGENDALIAN; PAJAK DAERAH; EVALUASI