Media Riset Akuntansi Auditing & Informasi
Vol. 14 No. 2 (2014): Agustus

ANALISIS PROSEDUR AKUNTANSI PENERIMAAN PAJAK DAERAH PADA PPK-SKPD DINAS PENGELOLAAN KEUANGAN DAERAH KOTA TANGERANG

Irma Wati (Fakultas Ekonomi dan Bisni Universitas Trisakti)



Article Info

Publish Date
21 Aug 2017

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 theaccounting 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.

Copyrights © 2014






Journal Info

Abbrev

mraai

Publisher

Subject

Economics, Econometrics & Finance

Description

Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication ...