SISTEM PENDAPATAN DAN SISTEM PIUTANG PEMERINTAH DI INDONESIA
This study aimed to evaluate the Revenue System and Government Receivables System in Indonesia. The study also aims to determine whether the system revenues and accounts receivable systems that exist in the Indonesian government is good or not. The research was conducted using field observation rese...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/118930/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=58908 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | This study aimed to evaluate the Revenue System and Government Receivables
System in Indonesia. The study also aims to determine whether the system revenues and
accounts receivable systems that exist in the Indonesian government is good or not.
The research was conducted using field observation research methods with the
object of the research contained in the revenue system and accounts receivable with a
research site for the Department of Finance and the Central Government System Revenue
Service for the area in the Local Government System. With the tabulation analysis
techniques to get an overview of each organization / agency authorized, then collected a
variety of policies / regulations directly related to System Revenue and Receivables
System Government of Indonesia, whether it be the Law, Government Regulation,
Regulation of the Minister of Finance , the Minister of Finance, Circular, local
regulation, and regulation of the Governor. If the required information is not available,
given the information that the data policies / regulations are not available, and policy
documents / regulations are available if required information is available. Then
summarized in a matrix form Government Revenue System in Indonesia.
The results indicate that the Revenue System and Government Receivables System in
Indonesia is far from the word "good", it is seen from the number of system management
and local government revenues are still many loopholes in the number of leaks and
corruption that occurs when the revenue and receivables management system lasts .
Recommendations researchers is to build revenue and accounts receivable system that is
simpler and more efficient in its execution time in the field. Thereby minimizing revenue
leakage state and local revenue. |
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