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All Journal Jurnal Akuntansi, Auditing dan Investasi (JAADI)
Enjelina Vernika
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Analisis Sistem Pengendalian Realisasi Pajak Daerah pada Pemerintah Kabupaten Sekadau Tahun 2022-2024 Enjelina Vernika; Renny Wulandari; Rina Mayasafitri
Jurnal Akuntansi, Auditing dan Investasi Vol 6 No 1 (2026): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v6i1.648

Abstract

Regional Original Revenue (PAD) of the Sekadau Regency Government is derived from four components: local taxes, regional levies, management of separated regional assets, and other legitimate regional revenues. The value of these revenue components, particularly local taxes, has shown a decline despite the implementation of a realization control system. This study aims to analyze the internal control system for local tax realization in Sekadau Regency based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework, which consists of five components: control environment, risk assessment, control activities, information and communication, and monitoring. This research utilizes a descriptive qualitative method, involving five respondents related to local tax management. Data collection techniques included observation, interviews, documentation, and questionnaires. The collected data were processed and analyzed using flowchart analysis and questionnaire evaluation. The findings indicate that while the internal control system is functioning well, there are still weak points that require further attention.
Co-Authors Renny Wulandari Rina Mayasafitri