IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PADA PEMERINTAH KOTA PADANG

Donni, Mawardi (2016) IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PADA PEMERINTAH KOTA PADANG. Masters thesis, Universitas Andalas.

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Abstract

IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PADA PEMERINTAH KOTA PADANG Oleh: DONNI MAWARDI (1420531005) Dibawah Bimbingan (Dr. Rahmat Febrianto, SE, M.Si dan Rahmat Kurniawan, SE, MA,Ak) ABSTRAK Penelitian ini bertujuan untuk mengetahui: 1) Implementasi sistem pengendalian internal pemungutan pajak bumi dan bangunan pada pemerintah kota Padang, 2) Manfaat sistem pengendalian internal pemungutan pajak bumi dan bangunan dalam mencapai target penerimaan pajak bumi dan bangunan di kota Padang. Penelitian ini bersifat deskriptif dengan mengumpulkan data primer dan data sekunder. Informan dalam penelitian ini adalah unsur pimpinan Dipenda kota Padang, kowilja dan kolektor berdasarkan snow ball sampling artinya dapat berkembang sesuai data yang diperlukan atau dengan kata lain dimungkinkan untuk menemui informan baru yang lebih khusus lagi. Hasil penelitian menunjukkan bahwa: 1). Implementasi sistem pengendalian internal pemungutan pajak bumi dan bangunan pada pemerintah kota Padang khususnya aktivitas pengendalian sudah berjalan dengan baik, mulai dari prosedur otorisasi yang memadai, pemisahan tugas yang memadai, perancangan dan penggunaan dokumen dan catatan yang memadai, pengendalian atas aspek kekayaan dan catatan, serta pengecekan secara independen atas kinerja, 2). Manfaat pengendalian internal pemungutan PBB dalam pencapaian target penerimaan PBB di kota Padang antara lain: Otorisasi yang memadai dapat memaksimalkan kegiatan pencapaian target penerimaan PBB tahun 2011-2015, adanya sistem pemberian wewenang dan prosedur pencatatan yang memadai, adanya dokumen-dokumen pendukung yang cukup informatif dan memadai dalam pelaksanaan pencapaian target penerimaan PBB, adanya pemantauan secara langsung atas kegiatan pencapaian target penerimaan PBB oleh setiap unsur pimpinan Dipenda, adanya pengendalian fisik atas aspek kekayaan dan catatan, tercapainya keefektifan dan efisiensi kegiatan pencapaian target penerimaan PBB, keandalan laporan keuangan, ketaatan terhadap hukum dan peraturan. Kata Kunci : Pengendalian Internal, PBB. THE IMPLEMENTATION OF INTERNAL CONTROL SYSTEM OF LAND AND BUILDING TAX COLLECTION ON CITY GOVERNMENT IN PADANG by: DONNI MAWARDI (1420531005) Supervised by: (Dr. Rahmat Febrianto, SE, M.Si and Rahmat Kurniawan, SE, MA.Ak) ABSTRACT The purpose of this research were to determine: 1). The implementation of the internal control system of tax collection on land and building in Padang city government, 2). The benefits of the internal control system of taxation of land and building in achieving its revenue target in the city of Padang. This is a descriptive study by collecting primary data and secondary data. The data were gathered from the leader of State Revenue Office of Padang, kowilja and collectors. Samples were taken by snow ball sampling which means that it can evolve as the necessity, or in other words it is possible to meet new informants that more specific. The results showed that: 1). Implementation of the internal control system of taxation of land and building in the city government of Padang particularly control activities are already well underway, from the authorization procedures,segregation of duties, the design and use of documents and records are adequate. The control over aspects of wealth and records, as well as independent checks on performance 2). The benefits of internal control in achieving the targets of the land dan building tax collection are: adequate authorization maximizes the achievement of revenue target activities of the land and building tax in 2011-2015, the system of authorization and recording procedures were adequate, the supporting documents are quite informative and adequate in the implementation of the achievement of revenue targets of the land and building tax, the direct monitoring of the activities achieving the revenue target of the land and buildingtax by any elements of leaders of State Revenue Office, adequate physical control over wealth and records, achieving effectiveness and efficiency on achievement of revenue targets of the land and building tax, the reliability of financial reporting, compliance with law and regulations. Keywords: Internal Control, Tax, Land and Building Tax, PBB

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