Analisis Pengendalian Intern Penerimaan Pajak Daerah pada Badan Pendapatan Kabupaten Langkat Sumatera Utara

Abstract

This study aims to determine the effective application of internal control at the Langkat Regency Revenue Agency North Sumatra. This type of research is qualitative, in this study using local tax revenues for six years, namely 2012 to 2017 as a sample. The data source of this research is secondary data, the method of data collection is interviews and documentation, this study uses a qualitative descriptive method. The results of the study show that the control activities carried out by the Langkat Regency Revenue Agency have been fully empowered and well coordinated. With the existence of a system and procedures for regional tax revenues at the Langkat Regency Revenue Agency, it has been running well. It is recommended to carry out a detailed socialization to the entire community about taxable objects and the limits of financing subject to tax and the amount of tax that must be paid by the taxpayer, all must be socialized clearly and in detail and if it is subject to tax sanctions and the local government plans to evaluate and make online tax system payments for payment of other local taxes.