Pengawasan internal penerimaan pajak mineral bukan logam dan batuan di Badan Pendapatan Daerah Kabupaten Garut tahun 2014 - 2018

Sari, Yunita (2020) Pengawasan internal penerimaan pajak mineral bukan logam dan batuan di Badan Pendapatan Daerah Kabupaten Garut tahun 2014 - 2018. Diploma thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

Regional tax is one component of local revenue that utilizes sources of wealth and potential as a source of regional revenue. Each region has different sources of wealth and potential. One of them is Garut Regency, the potential for Regional Tax which is owned by Garut Regency is Non-Metal Mineral and Rock Tax which in its revenue has a contribution in the framework of financing regional development seen from the number of mining exploitation activities spread in the Garut Regency area. But in reality, the revenue from Non-Metal Mineral and Rock Tax made by the Garut Regency government has the lowest revenue and does not reach the predetermined target. Therefore, in its acceptance, adequate internal control is needed to be able to guarantee the correct amount of receipts and avoid irregularities and errors that occur.The purpose of this study is to determine whether or not there is an organizational chart that separates functions appropriately, the presence or absesnce of healthy practices, and the presence or absence of qualified employees in the taxation of nonmetallic minerals and rocks. The purpose of this study is to determine whether or not there is an organizational chart that separates functions properly, whether or not there are implementation of healthy practices, and whether or not there are qualified employees in tax revenue for non-metal minerals and rocks at the Regency Regional Revenue Agency. The theory used in this research is the theory of Hadibroto which states that in adequate internal supervision there are elements which include: 1) Organizational chart that separates functions appropriately, 2) healthy practices and 3) Employees quality. The method used in this research is descriptive with a qualitative approach. The techniques used in data collection are observation, interview and documentation. Meanwhile, for data analysis techniques using techniques from miles and huberman which includes, data reduction, data presentation, and drawing conclusions. The results showed that the implementation of internal control on Non-Metal Mineral and Rock Tax revenue at the Regional Revenue Agency of Garut Regency was inadequate. Based on the four dimensions in internal control, there are three dimensions that have been implemented and one dimension that has not been implemented, namely qualified employees who have not been fulfilled due to the inadequate placement of employee skills with the required job qualifications, and not implementing the education and training provided to employees at the Regional Income Agency. Garut Regency.

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