SISTEM PENGENDALIAN INTERNAL PEMUNGUTAN PAJAK DAERAH (Studi Kasus di Dinas Pengelolaan Pendapatan Keuangan dan Aset Kotamadya Surakarta)

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