Summary: | This study aimed to evaluate the internal control systems in the area of tax
collection Revenue Service Finance and Asset Departement Kotamadya
Surakarta. This study was done because there were weaknesses in the process that
occurs in the area of tax collection. Based on these weaknesses, the authors
wanted to evaluate further on the basis of the five components of internal control
which includes: control environment, risk assessment, information and
communication, control activities, andmonitoring.
The method of analysis in this study uses qualitative analysis method by
conducting interviews and direct observation. Author conducted this study by
comparing the internal control system of tax collection area should be applied to
the internal control system of tax collection area that is currently implemented in
the Revenue Service Finance and Asset Departement Kotamadya Surakarta.
The conclusion of the study area tax collection conducted by the Revenue Service
Finance and Asset Departement Kotamadya Surakarta is that the five components
of internal control system has been implemented well but there are still obstacles
and today it has become the focus of the problem in the area of tax collection. So
that still needed improvement in addressing the issue. In this study, author also
provide suggestions to help overcome the obstacles in implementing internal
control systems in the area of tax collection Revenue Service Finance and Asset
Departement Kotamadya Surakarta.
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