analisis prosedur akuntansi penerimaan pajak daerah pada ppk-skpd dinas pengelolaan keuangan daerah kota tangerang
;Irma Wati
ACS sensors2017Vol. 14pp. 113-132
94
wati2017mediaanalisis
Abstract
Each SKPD has rights and duties in collecting and calculating the local
tax revenues in accordance with the provisions of the applicable legislation. The
purpose of do internship, was to determine whether the accounting procedures of
local tax revenue in the PPK-SKPD at DPKD is in conformity with the provisions
of the applicable legislation. To obtain the necessary data, a writer collecting
data by interviews, observation, and documentation. The results obtained in the
implementation of internship in DPKD is the accounting procedures of local tax
revenue in the PPK-SKPD are in accordance with Regulation 36 of 2012
Tangerang Mayor Annexes III and SE BAKD No. 900/316. The application of the
accounting procedures of local tax revenue in the PPK-SKPD has a major influence
on the accountability of the financial statements. But in to result financial reports
accountable, DPKD should doing an adequate evaluation of the application
system are implemented and resources used.