Evaluasi Penerapan Sistem Pengendalian Intern Dalam Penatausahaan Piutang Perpajakan Yang Berdampak Pada Laporan Keuangan Pemerintah Pusat

Laksana, Gede Bagus Ari; Putra, Gusti Putu Surya Sedana; Jayantara, Putu Marlim; Badriyah, Siti Malikhatun

doi:10.23887/jinah.v7i2.19959

Cited by 3 publications

(7 citation statements)

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“…Temuan tersebut diperkuat dengan penelitian yang dilakukan oleh Muhamad & Wahyuni (2018) dan Laksana et al (2019) yang menyatakan adanya kelemahan dalam desain internal kontrol pencatatan piutang pajak yang selama ini dilakukan oleh DJP karena masih membuka peluang risiko potensial salah saji. Menurut penelitian tersebut, kondisi yang menyebabkan risiko salah saji salah satunya adalah PER-08/PJ/2009 yang tidak berbasis akrual, dokumen ketetapan dan tagihan yang masih dapat diterbitkan secara manual, dan keterlambatan penerimaan dokumen putusan gugatan dan banding yang diterbitkan oleh Pengadilan Pajak.…”

Section: Pendahuluanunclassified

“…Penelitian lainnya oleh Laksana et al (2019) dilakukan dengan mengacu pada LHP BPK atas LKPP tahun 2017. Sedangkan penelitian ini menggunakan data LHP BPK atas LKPP tahun 2013 sampai dengan tahun 2019 sehingga diharapkan dapat memetakan permasalahan penatausahaan piutang pajak di DJP secara lebih detail.…”

Section: Penerapan Dalam Praktikunclassified

“…Dengan demikian research gap antara penelitian ini dan penelitian sebelumnya yang dilakukan oleh Muhamad & Wahyuni (2018), Laksana et al (2019), dan Liguori et al (2018) adalah penelitian ini menggunakan ketentuan terbaru di Indonesia, mengumpulkan data yang lebih komprehensif, dan merupakan penelitian pertama di Indonesia yang melakukan benchmarking di beberapa negara lain untuk mendapatkan informasi yang lebih komprehensif mengenai kunci sukses penatausahaan piutang pajak. Panwar et al (2013) menyatakan bahwa benchmarking mencakup identifikasi adanya peluang peningkatan kinerja, pencarian best practice (baik dari dalam maupun luar industri), serta adaptasi dan penerapan best practice tersebut secara sistematis, teratur, dan terstandar untuk mengatasi keragaman, spesialisasi proses dan prioritas organisasi itu sendiri.…”

Section: Penerapan Dalam Praktikunclassified

“…Penelitian serupa juga dilakukan oleh Laksana et al (2019) menjelaskan bahwa sistem pengendalian internal dalam penatausahaan piutang pajak masih memiliki kelemahan. Hal tersebut tercermin dari lemahnya sistem pengendalian dalam penerbitan dan pencatatan ketetapan pajak, pencatatan upaya hukum, pemutakhiran data pada LP3, penatausahaan piutang Pajak Bumi dan Bangunan (PBB), serta penyisihan piutang pajak.…”

Section: Penelitian Terdahuluunclassified

“…Penelitian yang dilakukan oleh Muhamad & Wahyuni (2018) dan Laksana et al (2019) berhasil menemukan permasalahan-permasalahan yang terjadi dalam pengelolaan piutang pajak di DJP. Namun permasalahan piutang pajak sampai saat ini masih terus terjadi.…”

Section: Penelitian Terdahuluunclassified

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Realitas Penatausahaan Piutang Pajak Pemerintah

Pratiwi

Martani

2021

ITRev

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The Audit Board of the Republic of Indonesia (BPK) had findings on tax receivables in the last seven years, indicate that the DGT has not managed tax receivables properly. This study aims to analyze problems in the administration of tax receivables at DGT, benchmarking with other countries, and provide suggestions to solve these problems. This study uses a qualitative method with case studies at the DGT and some other tax authorities as multiple units of analysis. Data collection are carried out through interviews and documentation. The results show several problems in the administration of tax receivables at DGT that lead to the system, Taxpayer Account application, regulation, human resource, and exchange of information. Some suggested solutions to solve these problems are integrating existing systems in DGT, developing Taxpayer Accounts, improving the quality of human resources and conducting regular supervision, revised PER-08/PJ./2009 and affirming rules for DGT's recurring business processes, and building a data exchange system between the DGT and the Tax Court as well as the DGT and Directorate General of the Treasury

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Section: Pendahuluanunclassified

Section: Penerapan Dalam Praktikunclassified

Section: Penelitian Terdahuluunclassified

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Realitas Penatausahaan Piutang Pajak Pemerintah

Pratiwi

Martani

2021

ITRev

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Internal Control in the Public Sector in Indonesia: A Case Study of State Tax Receivables Management

Asqolani,

Hidayat,

Marsono

et al. 2023

ULTIMA Accounting

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Abstract— This research focuses on the Internal Control System (SPI) in managing tax collection at the Directorate General of Taxes (DGT). This study is concerned with the effectiveness of internal control in the public sector, especially on the revenue administration of the central government, which is also stated in the Audit Agency (BPK) report. Internal control is vital to maintain the reliability of financial information in an organization. The method used is qualitative, using The DGT as a case study. The novelty of this research lies in its focus on the tax receivable from both internal and the auditor's points of view. Interviews were conducted with the DGT, the Financial Audit Agency (BPK), and the Inspectorate General (Inspektorat Jenderal/Itjen). Data comes from the Central Government Financial Statements (Laporan Keuangan Pemerintah Pusat/LKPP) and Audit Reports (Laporan Hasil Pemeriksaan/LHP). The results of this study show that the SPI in managing tax collection is good, but there is still room for improvement. It is expected that some recommendations for improving the SPI, such as improving the issuance of letters for the implementation of tax receivables to be entirely through the system, limiting the materiality of collecting tax receivables, maximizing tax collections, especially those that will expire, adding an early warning system to detect overdue collections, faster solving suspend data, and data integration, especially with the tax court for appeal decisions and commercial courts for registration of tax receivables to curators. Keywords: Audit Report; Central Government Financial Report (LKPP); Internal Control System; Tax Receivables.

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Evaluating the internal control system for managing PBB-P2 receivables in Majene Regency, West Sulawesi Province

Arianto,

Ayu

2023

IJFAM

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Purpose: This study aimed to evaluate the effectiveness and examine the efforts made to overcome potential internal control system constraints in managing PBB-P2 Receivables in Majene Regency. Research methodology: Data collected through interviews and questionnaire distribution were analyzed using qualitative descriptive analysis to assess the effectiveness of SPI. The analysis also evaluated the constraints and efforts made to overcome SPI’s weaknesses of SPI in managing PBB-P2 Receivables in Majene Regency. Results: The results showed that the internal control system of BAPENDA Majene Regency was not effective in managing PBB-P2 Receivables because of weaknesses in the control and monitoring of environment elements. The implementation of internal controls is hindered by low taxpayer compliance due to inadequate information regarding PBB-P2 Receivables. Another obstacle is the inaccurate calculation of receivables, because it is not supported by clear details. In addition, internal control is hindered by the absence of an up-to-date NJOP. Limitations: This study was limited to the value of PBB-P2 Receivables for Majene Regency during 2016-2020. Contribution: The results are expected to provide additional information regarding the factors influencing the management of PBB-P2 Receivable collection. The findings also provide advice and evaluation for regional governments, especially the Regional Revenue Agency of Majene Regency.

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Evaluasi Penerapan Sistem Pengendalian Intern Dalam Penatausahaan Piutang Perpajakan Yang Berdampak Pada Laporan Keuangan Pemerintah Pusat

Cited by 3 publications

References 0 publications

Realitas Penatausahaan Piutang Pajak Pemerintah

Realitas Penatausahaan Piutang Pajak Pemerintah

Internal Control in the Public Sector in Indonesia: A Case Study of State Tax Receivables Management

Evaluating the internal control system for managing PBB-P2 receivables in Majene Regency, West Sulawesi Province

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