EVALUASI SISTEM PENGENDALIAN INTERN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PADA DISPENDA KOTA MOJOKERTO SEBAGAI UPAYA PENINGKATAN PENDAPATAN DAERAH KOTA MOJOKERTO

Yanafik, Mei (2008) EVALUASI SISTEM PENGENDALIAN INTERN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PADA DISPENDA KOTA MOJOKERTO SEBAGAI UPAYA PENINGKATAN PENDAPATAN DAERAH KOTA MOJOKERTO. Other thesis, University of Muhammadiyah Malang.

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EVALUASI_SISTEM_PENGENDALIAN_INTERN_PEMUNGUTAN_PAJAK_BUMI_DAN_BANGUNAN_PADA_DISPENDA_KOTA_MOJOKERTO_SEBAGAI_UPAYA_PENINGKATAN_PENDAPATAN_DAERAH_KOTA_MOJOKERTO.pdf

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Abstract

This research represent case study in Dinas Pendapatan Kota Mojokerto with Title " Evaluasi Sistem Pengendalian Intern Pemungutan Pajak Bumi dan Bangunan Pada Dispenda Kota Mojokerto Sebagai Upaya Peningkatan Pendapatan Daerah Kota Mojokerto ". The aim of this research is to know the Intern Controll System of collection of Earth and Building’s Tax in Dispenda Mojokerto and also to see the possibility of increasing district’s revenue by applying Intern Controll System. And estimating Intern Controll System of collection of Earth and Building’s Tax is by estimating the elements of Intern Controll System, that is : stucture organization, authority and prosedur system, good practise and competence employers. And the way to see how much Earth and Buliding’s Tax contribute the increasing of district’s revenue is by calculating the percentage of achieving realization of tax with target and compare it per year from 2004-2007. By analysing above, Intern Controll System of collection of Earth and Building’s Tax in Dispenda Mojokerto is still need correction moreover in competence of tax collector. Authority and prosedur system and good practice also need any correction. From calculating that have been done is known that Earth and Buliding’s Tax gives big contribution in increasing district’s revenue. This is because of achieving tax is exceed from the target. After knowing the contrubution of Earth and Building’s Tax in increasing district’s revenue, so its need effort to increase revenue of realization of tax, by correcting Intern Controll System of collection of Earth and Bulding’s Tax in order to get maximum achieving and increasing revenue of district.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 11 Jun 2012 06:23
Last Modified: 11 Jun 2012 06:23
URI: http://eprints.umm.ac.id/id/eprint/7096

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