Analisis dan Evaluasi Sistem Pengendalian Internal Pemungutan Pajak Hotel dan Restoran pada Dinas Pendapatan Daerah di Kabupaten Bantul
Wulanjani, Pramitha, Drs. Revrisond Baswir, M.B.A.
2008 | Skripsi | S1 AccountingN.A.
The main purpose of this research is want to know about implementation internal control system of Hotel and Restaurant Tax Payment, especially in Kabupaten Bantul. Based on researcher's observation, there are many weakness on Hotel and Retaurant Tax Payment system in Dinas Pendapatan Daerah Kabupaten Bantul. Becaused of that, researcher interested conducting research about this study and want to know how implementation of five element of internal control systems and also their contribution for optimalizing Hotel and Restaurant Tax Payment. The research use Qualitative Analysis Method. The research comparing and evaluating between internal control system that must implementing on Hotel and Tax Payment, and internal control system that now implementing in Dinas Pendapatan Daerah. Based on research process, conclusion of this study is Dinas Pendapatan Daerah, especially in tax payment activities must improve their implementation of five elements of internal control. So, tax payment can conduct more efficient and effective. The researcher also give suggestion to solve problem that find in this study. Keywords: Hotel and Restaurant Tax, Internal Control System, Regional Tax
Kata Kunci : Evaluasi Sistem Pengendalian; Pengendalian Internal; Pemungutan Pajak Hotel dan restoran; Dipenda
