Pengaruh Sistem Pengendalian Internal Terhadap Ketepatan Pelaporan Pajak Bumi Dan Bangunan Pada Badan Pendapatan Kabupaten Bengkalis

Autor:	Ayu Apriliani, Heru Maruta
Rok vydání:	2020
Předmět:	Data collection HF5001-6182 business.industry Accounting Sample (statistics) Internal control Total population reporting accuracy taxes Research model Islamic law Documentation internal control systems Agency (sociology) Revenue Business KBP1-4860 business
Zdroj:	Iqtishaduna: Jurnal Ilmiah Ekonomi Kita, Vol 9, Iss 1, Pp 80-90 (2020)
ISSN:	2684-8228 2303-3568
DOI:	10.46367/iqtishaduna.v9i1.217
Popis:	The purpose of this research was to determine the effect of the internal control system on the accuracy of land and building tax reporting at the Bengkalis Regency Regional Revenue Agency. The populations in this research are employees of the Bengkalis Regency Revenue Agency whose job is to examine the Earth and Building Tax report where the total population is 30 people. The sample in this research used a saturated sample of 30 people. Data collection techniques used were interviews, documentation, questionnaires and literature study. The results of this research are that the internal control system influences the accuracy of land and building tax reporting with a percentage of influence of 62.9%, while the remaining 37.1% is influenced by other variables that are not included in this research model.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::af763cc624293ed5ebd544c9eab52a65 https://doi.org/10.46367/iqtishaduna.v9i1.217 Zobrazit plný text záznamu