Thomas Bustomi, thomas.bustomi@unpas.ac.id and Bambang Heru, bambangherupurwanto@unpas.ac.id and Subur Dwiono, dwiono.subur@yahoo.com (2022) Internal Control of Hotel Tax Management in Optimizing the Original Revenue Income in the Pangandaran District. International Journal of Innovation, Creativity and Change, 7 (9). pp. 298-320.
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Abstract
The basic problem addressed by this research relates to the implementation of controls that either does not accord with some operational procedures and / or procedures are not carried out properly. Internal controls in the Regional Financial Management Agency (BPKD) Pangandaran, West Java, relating to ineffective tax management, do not accord with internal, governmental policies. That has implications for the management of hotel taxes that are not optimising local revenue. The research method used in this study is a sequential exploratory mixed approach. The research and analysis begins with qualitative data and afterwards gathered quantitative information. The first stage is collecting qualitative data to explore a phenomenon, and afterwards collecting quantitative data to explain the qualitative data. The results of this study are that internal control were found to still not be effective and efficient. Some causes are: (1) there are still multiple positions in the organization, (2) the quality of employee HR is inadequate, (3) the lack of understanding of applicable policies (4) weak internal cooperation in controlling (coordination and collaboration), and (5) the information technology infrastructure is not yet sufficiently integrated. In a quantitative analysis of the value of the qualitative hypothesis, that multiple positions have a negative correlation with the value coefficient (27%), the quality of human resources influences the ability to manage hotel taxes has a positive relationship with the coefficient of value (41%), understanding the implementation of internal control there is a relationship negative with a coefficient of value (45%), there is a positive relationship between cooperation / coordination of the implementation of internal control with a coefficient of value (39%), a negative relationship is not yet available digital system devices with the implementation of control of employees and taxpayers with a coefficient of value (40%). Internal control is very much determined by the leadership in planning, and in implementing the Operational System Procedures aimed at all employees. Leaders are important in building a conducive control environment, and a commitment to develop competent HR that has integrity. Then information and communication systems can be built to support an integrated control process, in coordination (HR) and in integrated monitoring (digital devices) to carry out continuous monitoring and so create effective and efficient internal controls. Key words: Internal control, tax management, human resources and local original income.
| Item Type: | Article |
|---|---|
| Subjects: | JOURNAL |
| Divisions: | Fakultas Ilmu Sosial dan Ilmu Politik > Ilmu Administrasi Negara 2019 |
| Depositing User: | mr yogi - |
| Date Deposited: | 28 Nov 2022 03:49 |
| Last Modified: | 28 Nov 2022 03:49 |
| URI: | http://repository.unpas.ac.id/id/eprint/61745 |
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