ROMADONNI, ARIDA (2008) ANALISIS SISTEM PENGENDALIAN INTERNGUNA MENINGKATKAN PENGAWASAN RESTITUSI PPN Studi Kasus Pada Kantor Pelayanan Pajak Malang. Other thesis, University of Muhammadiyah Malang.
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This study is case study in Kantor Pelayanan Pajak (KPP) Malang by title “Analyzing System of Intern Control to Increase PPN Restitution Advisory (Case study in Kantor Pelayanan Pajak Malang)”. The purpose of this study is to know how is the Analyzing System of Intern Control (SPI) in implementing and analyzing PPN Advisory implementation; whether it is effective based on the elements of SPI subject given or not. This study discuses the implementation of PPN Restitution. Here the researcher uses instruments as follow: 1. Analyzing Organization Structure by evaluating job description. 2. Analyzing Otorization System and Record Procedure by evaluating flowchart. 3. Analyzing Work Performance by evaluating the completeness of form and position rotation in each technical section. 4. Analyzing Qualified Employee Quality by evaluating the background from the education based on the job specification. The result of this study in KPP Malang shows than there is still many investigation results in implementing PPN Restitution that suitable to given policy/procedure, so that it causes canceling realization of PPN Restitution that should be accepted by WP. From technique of data analyzing for KPP Malang by the purpose to test and analyzing how SPI in PPN Restitution implementation in KPP Malang. From the result of data analysis, the researcher can give the conclusion that SPI in PPN Restitution have not implemented well based on the Government Rule, Memo, Financial Minister Recommendation. But from many indicators, tested SPP in KPP Malang is regarded in good level like form publication and placing employees that suitable to their education.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > HB Economic Theory|
|Divisions:||Faculty of Economic > Department of Accounting|
|Depositing User:||Anggit Aldila|
|Date Deposited:||12 Jun 2012 08:13|
|Last Modified:||12 Jun 2012 08:13|
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