Jurnal Administrasi Terapan
Vol. 1 (2022): September

ANALISIS SISTEM PENGENDALIAN INTERNAL PEMUNGUTAN RETRIBUSI IZIN MENDIRIKAN BANGUNAN DALAM OPTIMALISASI PENERIMAAN RETRIBUSI DAERAH KOTA MAKASSAR

Hasmawati Hasmawati (Jurusan Akuntansi, Politeknik Negeri Ambon)



Article Info

Publish Date
30 Sep 2022

Abstract

This study aims to analyze the internal control system applied by the government related to the collection of building permit levy. Data collection is done through literature study, documentation and interview. The method used is descriptive-qualitative method.The results of this study indicate that the internal control system of Makassar City government in levies of building permit permit has not fulfilled the elements of internal control system according to Government Regulation number 60 Year 2008 because there are still some weakness or non-conformity.The results suggest that DPMPTSP of Makassar City to analyze target determination every year is expected to firstly analyze the potential to be gained and further improve the quality of service by accelerating the completion of the application file process. Furthermore DPMPTSP Makassar City must hold cooperation with the village and sub-district to socialize the community about the importance of IMB. Keywords: Internal Control System, Building Permit License,Acceptance of Levies.

Copyrights © 2022






Journal Info

Abbrev

JAT

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Administrasi Terapan Jurnal Administrasi Terapan adalah Jurnal yang memberikan informasi ilmiah tentang perkembangan ilmu pengetahuan dan teknologi bidang Administrasi, Perkantoran, Kearsipan, Manajemen Pemasaran, Manajemen Keuangan, Selling, Akuntansi, ecommerce dan komputer Jurnal ...