Oktavia Sp, Dian (2007) PERANAN PENGENDALIAN INTERN DALAM PENGAMANAN PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK BADAN. Diploma thesis, Universitas Komputer Indonesia.
Full text not available from this repository.Abstract
The Background of the research are because of there is plant data and acceptance realization of Corporate Income Tax for 2005 and 2006 that very differ, which possible cause by leak in acceptance of Corporate Income Tax. This research has aim to know the implementation of internal control, implementation of acceptance safety of Corporate Income Tax and how much the role of internal control in safety acceptance of Corporate Income Tax. The methodology used in this research using descriptive analysis method with using qualitative approach. The used variables are internal control as X variable and safety acceptance of Income Tax as y variable. Using Rank Spearman correlation then continues to t test. From Rank Spearman correlation or r = 0,755. Therefore from t test calculate = 5,1492 > table t = 2,086. From the hypothesis, researcher have conclusion that this hypothesis is accepted (H0 accepted, Ha rejected) which mean internal control have correlation with acceptance safety of Corporate Income Tax. To look how far the role of internal control in acceptance safety of Corporate Income Tax on Tax Service Office, Tegallega Bandung, we used determination coefficient formula. The result are that internal control have role to secure Corporate Income Tax for 57%, and the other 43% is another role factor which we are not researched. This another factor include two things, internal factor and external factor. Internal factor is, there are surveillance concerning of tax agency. And external factor caused by tax inspection for letter of notification which reported by taxpayers. The result of the research show that implementation of internal control have implemented well. Supported by internal environment, risk assessment, information, communication and monitoring. Even though, Tax Service Office, Tegallega Bandung have to improve to monitor the work quality of internal control structure all the time. Meanwhile acceptance safety of Corporate Income Tax have implemented well. Supported by obedience of taxpayer for pay and report tax, implementing sanction of Income Tax, and target for Corporate Income Tax. And so on, Tax Service Office, Tegallega Bandung has to improve the surveillance for taxpayer registration and taxpayer whom pay the debt tax. Because of those things can be seen from the acceptance which not always as the plan. The correlation of the two variables counted as strong correlation
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | S1-Final Project > Fakultas Ekonomi Bisnis > Akuntansi > 2007 |
| Divisions: | Universitas Komputer Indonesia > Fakultas Ekonomi Universitas Komputer Indonesia > Fakultas Ekonomi > Akuntansi (S1) |
| Depositing User: | Admin Repository |
| Date Deposited: | 16 Nov 2016 07:47 |
| Last Modified: | 16 Nov 2016 07:47 |
| URI: | http://repository.unikom.ac.id/id/eprint/10938 |
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