PERAN AUDIT INTERNAL DALAM MININGKATKAN KEPATUHAN PEMBAYARAN PAJAK REKLAME (Studi Kasus Kabupaten Boyolali)

Penulis

  • Esti Dian Cahyani Institut Teknologi Bisnis AAS Indonesia, Indonesia
  • Ardila Setyowati Institut Teknologi Bisnis AAS Indonesia, Indonesia

DOI:

https://doi.org/10.29040/jie.v8i2.12704

Abstrak

This research aims to determine and analyze internal audits on advertising tax compliance at the Boyolali Regency Regional Financial Agency. This research approach is descriptive using qualitative data. This research was carried out with data received from the Boyolali Regency Regional Financial Agency in the form of data on the number of advertisement tax payers and the realization of advertisement tax revenues in Boyolali which is quite clear in analyzing and comparing with existing theories. This research data was conducted using interviews, secondary data in the form of the number of taxpayers and the realization of advertising tax. The results of the research show that the internal audit or internal supervision of the Boyolali Regency Regional Financial Agency has not been effective, it can be seen from the work environment that several employees still carry out multiple jobs, reinforced by the statement that supervisory officers are limited in tax collection Keywords: Internal Audit, Advertisement Tax

Referensi

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Unduhan

Diterbitkan

2024-06-28

Cara Mengutip

Cahyani, E. D., & Setyowati, A. (2024). PERAN AUDIT INTERNAL DALAM MININGKATKAN KEPATUHAN PEMBAYARAN PAJAK REKLAME (Studi Kasus Kabupaten Boyolali). JURNAL ILMIAH EDUNOMIKA, 8(2). https://doi.org/10.29040/jie.v8i2.12704

Terbitan

Vol 8 No 2 (2024): EDUNOMIKA

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