ANALISIS SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN TERHADAP EFEKTIFITAS PADA PADA DINAS PENDAPATAN DAERAH KABUPATEN SANGGAU

Abstract

The purpose of this study was to determine the tax collection system and procedure of hotel, restaurant tax, entertainment tax implemented and the Department of Revenue Sanggau and to determine the level of effectiveness of hotel tax, restaurant tax and entertainment tax. In this research study is a form of case study method to retrieve the object of research in the Department of Revenue. The technique of collecting data using interviews and questionnaires. The analytical tool used in this research is the analysis Flowchart, Analysis of Organizational Structure, Internal Control Questionnaire (ICQ) to assess the internal controls, Analysis Effectiveness and Analysis Contributions to measure the effectiveness and contribution of hotel tax, restaurant tax and entertainment tax on revenue ,

The final conclusion is that the systems and procedures for the collection of hotel tax, restaurant tax and entertainment tax implemented by the Department of Revenue Sanggau according to Regional Regulation No. 5 of 2010 About Taxes, taxes restaurants and entertainment taxes and control Internal implemented have going well or there are still weaknesses in the civil service. Based on the results of the calculation of the level of effectiveness, it can be concluded that there is an increase and a decrease in tax revenue. Level entertainment tax collection has not been effective that in 2015, the acceptance of the realization of 65.16%, in 2013, and 2014 tax receipts realization of hotel, restaurant tax and entertainment tax has been effective because it exceeds the predetermined targets hotel taxes amounting to 115.89 %, restaurant tax and entertainment tax sebesar135,11% 102.72% in 2013, amounting to 108.26% hotel tax, restaurant tax amounted to 134.84%, and the entertainment tax amounted to 114.80% in 2014, the hotel tax is 108.71% and 141.38% restaurant tax for 2015. by looking at actual percentage is not fixed, there are still weaknesses in the internal controls in the Department of Revenue, so it is necessary to further any improvement in the internal control system has not gone well at Income Office Region.

Keywords: Flowchart, Internal Control Questionnaire (ICQ), Internal Control Systems.