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

https://doi.org/10.35912/ijfam.v5i2.1328
Published: Sep 12, 2023

Abstract:

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.

Keywords:
1. PBB-P2 Receivables, COSO SPI Elements, SPI Effectiveness
Authors:
1 . Arianto Arianto
Master of Accounting Program, Faculty of Economics and Business, University of Indonesia, Indonesia
2 . Nanda Ayu
The University of Indonesia
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How to Cite
Arianto, A., & Wijayanti, N. A. (2023). Evaluating the internal control system for managing PBB-P2 receivables in Majene Regency, West Sulawesi Province. International Journal of Financial, Accounting, and Management, 5(2), 165–177. https://doi.org/10.35912/ijfam.v5i2.1328
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Issue & Section
Vol. 5 No. 2 (2023): September
Articles
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  1. Aksoy, T., & Mohammed, A. (2020). Assessing bank’s internal control effectiveness: The case of Ghanaian listed banks. International Journal of Research in Business and Social Science.
  2. Bayyinah, N. (2019). Optimalisasi Pemungutan Pajak Bumi dan Bangunan di Badan Pendapatan Daerah Kota Makassar. Universitas Muhammadiyah Makassar.
  3. BPK. (2016). Laporan Tahunan Pelayanan Informasi Publik. Retrieved from
  4. BPK. (2021). Laporan Hasil Pemeriksaan atas Laporan Keuangan Pemerintah Kabupaten Majene TA.
  5. Commission, C. o. S. O. o. t. T. (2013). Internal control-integrated framework.
  6. Laksana, G. B. A., Putra, I. G. P. S. S., Jayantara, P. M., & Badriyah, S. (2017). EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERN DALAM PENATAUSAHAAN PIUTANG PERPAJAKAN YANG BERDAMPAK PADA LAPORAN KEUANGAN PEMERINTAH PUSAT. Jurnal Ilmiah Akuntansi danHumanika, 7(2).
  7. Mulyati, L. (2018). Analisis Sistem Pengendalian Intern Penerimaan Bea Perolehan Hak Atas Tanah dan Bangunan dan Pajak Mineral Bukan Logam dan Batuan Pada Badan Pendapatan Daerah Kabupaten Langkat.
  8. Peraturan Pemerintah (PP) No. 60 Tahun 2008 Sistem Pengendalian Intern Pemerintah, (2008).
  9. Taroreh, J. R., Warongan, J. D., & Runtu, T. (2016). Evaluasi penerapan sistem pengendalian internal piutang pada PT Mandiri Tunas Finance Cabang Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 4(3).
  10. Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, (2009).