ANALISIS KUALITAS SISTEM PENGENDALIAN INTERN PENERIMAAN PAJAK KENDARAAN BERMOTOR(Study Kasus Kantor UPTD/Samsat Kota Sawahlunto)

VIKI, ANANTIA EFENDI (2015) ANALISIS KUALITAS SISTEM PENGENDALIAN INTERN PENERIMAAN PAJAK KENDARAAN BERMOTOR(Study Kasus Kantor UPTD/Samsat Kota Sawahlunto). Diploma thesis, UNIVERSITAS ANDALAS.

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Abstract

Internal control is a way to direct, supervise, and measure the resources of an organization. To support the process of receiving PKB required internal control system. This study aims to determine the quality of motor vehicle tax revenue SPI conducted by the office UPTD / SAMSAT Sawahlunto. This type of research is a field study and a case study with a qualitative descriptive approach. This observation is only focused on the dimensions of quality of internal controls. The analytical method used is to compare the existing conditions in the field with existing theories of the internal control system. The results of this study are the internal control system used by UPTD / SAMSAT Sawahlunto already showing the SPI element of the structure of the organization with a clear functional responsibility, the system of authorization and recording procedures, and practices healthy. However, the organizational structure of the UPTD / SAMSAT have not been able to fully carry out the appropriate organizational structure in the control system. Keywords: Quality of Internal Control System (SPI), motor vehicle tax (PKB)

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