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EVALUASI SISTEM PENGENDALIAN INTERNAL PEMUNGUTAN PAJAK DAERAH PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA KENDARI

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 4 No. 2 (2020)

DOI
10.33772/jak-uho.v4i2.13395
ISSN
2503-1635
Published
2020-08-09
Publisher
Universitas Halu Oleo
Language
eng

Abstract

This study aims to evaluate the internal control system which is guided by government regulation number 60 of 2008 concerning the government's internal control system and the local tax collection system which is guided by government regulation number 55 of 2016 concerning general provisions and procedures for collecting local taxes. This research was conducted at the Tax Management Agency and Regional Retribution of Kendari City. The data analysis method used in this research is descriptive analysis method. The type of data used in this study is qualitative, qualitative data in the form of questionnaires. The method of data collection uses questionnaire and interview methods.The results of this study indicate that the percentage of the internal control system is categorized as very adequate with a value of 81.08%. The percentage obtained by each indicator, namely for the Control Indicator Environment is categorized as adequate with a value of 79.31%. The Risk Assessment Indicator is categorized as adequate with a value of 78.11%. The Indicator of Control Activities is categorized as very adequate with a value of 81.93%. Information and Communication indicators are categorized as very adequate with a value of 84.32%. Monitoring indicators are categorized as very adequate with a value of 88.21%. Overall, the five indicators show a very adequate category, which is 81.08%. The percentage of the local tax collection system is categorized very according to the value of 99.16%. The percentage obtained by each indicator, namely for the Registration Data Indicator is categorized as very suitable with a value of 98.65%. Determination indicators objections are categorized as very suitable with a value of 100.00%. Billing Indicators are categorized as very suitable with a value of 100.00%. Overall, the three indicators show very suitable categories, namely 99.16 %%

Collaboration network of the authors

33 authors · 95 co-authorship links

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  • Universitas Halu Oleo
  • Universitas Muslim Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Emillia NurdinAffiliation unknown2
Ishak AwaluddinAffiliation unknown2
Sulvariany TamburakaAffiliation unknown2
Husin husinAffiliation unknown2
Arifuddin ArifuddinUniversitas Halu Oleo1
Tuti DharmawatiAffiliation unknown1
Safaruddin SafaruddinUniversitas Muslim Indonesia1
Andi Basru WawoAffiliation unknown1
Intihanah IntihanahAffiliation unknown1
Adol PinaAffiliation unknown1
Ahmad Ibnu SulisAffiliation unknown1
Yusna HermanAffiliation unknown1
Ayu LestariAffiliation unknown1
Nur AsniAffiliation unknown1
Rio Rizky AnsarAffiliation unknown1
Muntu AbdullahAffiliation unknown1
Ade Yustika KamalAffiliation unknown1
Cahyaniza CahyanizaAffiliation unknown1
Mulyati AkibAffiliation unknown1
Kadek SutrawatiAffiliation unknown1
Arifuddin Mas'udAffiliation unknown1
Lilis Feby RahayuAffiliation unknown1
Wa Ode Rahmi DamayantiAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Fathu RahmanAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Fendi FendiAffiliation unknown1
Wa Ode AswatiAffiliation unknown1
Rafat RafatAffiliation unknown1
Capriyani HarisAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">EVALUASI SISTEM PENGENDALIAN INTERNAL PEMUNGUTAN PAJAK DAERAH PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA KENDARI</dc:title>
	<dc:creator>Nurnaluri, Sitti</dc:creator>
	<dc:creator>Hasbuddin, Hasbuddin</dc:creator>
	<dc:creator>Ratu, Wa Ode Mustika</dc:creator>
	<dc:description xml:lang="en-US">This study aims to evaluate the internal control system which is guided by government regulation number 60 of 2008 concerning the government's internal control system and the local tax collection system which is guided by government regulation number 55 of 2016 concerning general provisions and procedures for collecting local taxes. This research was conducted at the Tax Management Agency and Regional Retribution of Kendari City. The data analysis method used in this research is descriptive analysis method. The type of data used in this study is qualitative, qualitative data in the form of questionnaires. The method of data collection uses questionnaire and interview methods.The results of this study indicate that the percentage of the internal control system is categorized as very adequate with a value of 81.08%. The percentage obtained by each indicator, namely for the Control Indicator Environment is categorized as adequate with a value of 79.31%. The Risk Assessment Indicator is categorized as adequate with a value of 78.11%. The Indicator of Control Activities is categorized as very adequate with a value of 81.93%. Information and Communication indicators are categorized as very adequate with a value of 84.32%. Monitoring indicators are categorized as very adequate with a value of 88.21%. Overall, the five indicators show a very adequate category, which is 81.08%. The percentage of the local tax collection system is categorized very according to the value of 99.16%. The percentage obtained by each indicator, namely for the Registration  Data Indicator is categorized as very suitable with a value of 98.65%. Determination indicators  objections are categorized as very suitable with a value of 100.00%. Billing Indicators are categorized as very suitable with a value of 100.00%. Overall, the three indicators show very suitable categories, namely 99.16 %%</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-09</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13395</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v4i2.13395</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 4, No 2 (2019): Oktober 2019</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v4i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13395/9267</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>