GDL

THE EFFECT OF INTERNAL CONTROL SYSTEM TO SYSTEMS AND PROCEDURES FOR IMPLEMENTATION OF REGIONAL TAX ADMINISTRATION (Entertainment Tax Activities at Dinas Pendapatan Kota Cimahi)

Tugas Akhir, 064 / 2012 / AMP
Undergraduate Theses from JBPTPPOLBAN / 2018-09-03 15:05:53
Oleh : Adri Rismayadi - 08624031 (adri.rismayadi@yahoo.co.id)
Dibuat : 2014-05-28, dengan 4 file

Keyword : Sistem Pengendalian Internal, pemungutan pajak hiburan, implementasi sistem dan prosedur administrasi pajak daerah
Subjek : Internal Control System, the entertainment tax, the implementation of systems and procedures of the local tax administration

Penelitian ini bertujuan adalah untuk mengetahui pengaruh Sistem Pengendalian Internal Pemungutan Pajak Hiburan terhadap Implementasi Sistem dan Prosedur Administrasi Pajak Daerah. Penjelasan variabel X menggunakan aspek unsur - unsur Sistem Pengendalian Pemerintah (SPIP) yang sesuai dengan Peraturan Pemerintah Nomor 60 Tahun 2008. Sedangkan penjelasan variabel Y mengacu ke Kepmendagri No. 43 Tahun 1999 tentang Sistem dan Administrasi Pajak Daerah. Penelitian dilakukan pada Dinas Pendapatan Kota Cimahi dengan menggunakan metode deskriptif analisis dengan alat uji korelasi Product Moment, analis regresi linier sederhana dan pendekatan studi kasus. Proses pengolahan data dilakukan dengan Microsoft Excel, Method Successive of Interval (MSI) dan Aplikasi SPSS (Statistical Product an Service Solutions) versi 18.0. Penelitian ini menunjukkan hasil bahwa terdapat pengaruh sistem pengendalian internal pemungutan pajak hiburan dengan implementasi sistem dan prosedur administrasi pajak daerah. Berdasarkan hasil uji regresi linier sederhana bahwa pengaruh variabel X terhadap variabel Y adalah sebesar 55,1%, sedangkan 44,9,1% (100% - 55,1,%) dipengaruhi oleh faktor lain. Kata kunci: Sistem Pengendalian Internal, pemungutan pajak hiburan, implementasi sistem dan prosedur administrasi pajak daerah.

Deskripsi Alternatif :

The study aims were to determine the effect of Tax Withholding Internal Control Systems Entertainment Systems and Procedures for Implementation of the Regional Tax Administration. Explanation of the variable X to use aspects of the element - element of the Government Control Systems (SPIP) in accordance with Government Regulation No. 60 of 2008. While the explanation of the variable Y refers to Kepmendagri No. 43 of 1999 concerning Regional Tax System and Administration. The study was conducted at the City Revenue Office Cimahi using descriptive analysis method by means of Product Moment correlation test, simple linear regression analysts and case study approach. Data processing performed by Microsoft Excel, Method of Successive Intervals (MSI) and SPSS version 18.0 Application. This study showed that there is influence of the internal control system with the amusement tax collection system implementation and local tax administration procedures. Based on the results of simple linear regression testing the effect of variable X to variable Y is equal to 55.1%, while the 44,9,1% (100% - 55.1,%) influenced by other factors. Key words: Internal Control System, the entertainment tax, the implementation of systems and procedures of the local tax administration

Beri Komentar ?#(5) | Bookmark

Properti	Nilai Properti
ID Publisher	JBPTPPOLBAN
Organisasi
Nama Kontak	Erlin Arvelina
Alamat	Jl. Trsn. Gegerkalong Hilir Ds. Ciwaruga
Kota	Bandung
Daerah	Jawa Barat
Negara	Indonesia
Telepon	022 201 3789 ext. 168, 169, 239
Fax	022 201 3889
E-mail Administrator	erlin.arvelina@polban.ac.id
E-mail CKO	erlin.arvelina@polban.ac.id