ANALISIS SISTEM PENGENDALIAN INTERNAL PENERIMAAN PAJAK DAERAH (STUDI KASUS PAJAK HOTEL DI BADAN PENDAPATAN DAERAH KOTA MEDAN)

Abstract

This study aims to evaluate the internal control system of hotel tax revenue at the Regional Revenue Agency of Medan City. It is also conducted as a requirement for obtaining a bachelor's degree in economics. The population of this study includes all internal control systems of hotel tax revenue implemented since the establishment of the Regional Revenue Agency of Medan City in 2001 until 2025. The sample consists of the internal control system of hotel tax revenue from 2019 to 2023. The research method used is descriptive qualitative analysis, which describes the actual conditions based on collected data and compares them with relevant theories. The results are then analyzed to draw conclusions and answer the problems found in the internal control system of hotel tax revenue at the Regional Revenue Agency of Medan City. The findings indicate that the hotel tax management has not fully implemented the provisions stipulated in Government Regulation Number 12 of 2003, particularly in the process of collecting overdue taxes. As a result, many hotels in Medan City are still in arrears on their tax obligations.