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TATA LAKSANA PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DALAM RANGKA PENGENDALIAN INTERN PENERIMAAN PAJAK BUMI DAN BANGUNAN PADA MASA PANDEMI COVID-19 DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG
This study aims to determine the tax collection budget at the Palembang City Regional Tax Management Agency during the Covid-19 Pandemic using the concept of Business Process Management, Business Process Management is a management concept that focuses on three main principles, namely planning, service, and distribution. This research was conducted at the Regional Tax Management Agency of Palembang City. This research is a qualitative research with the object of research is data on the realization of the land and building tax collection budget as well as the target program of activities that have been carried out. The type of data used is primary data and secondary data while the data collection methods used are documentation, observation, and supported by interviews. Based on the results of research on the Management of Land and Building Tax Collection in the Context of Internal Control of Land and Building Tax Receipts During the Covid-19 Pandemic Period at the Regional Tax Management Agency of Palembang City, the internal control carried out was efficient and effective, and still less economical. However, it still needs to be further improved even though most of it has been implemented well. Keywords: Planning, Service, Distribution, Business Process Management, Internal Control, and Budget Realization
Inventory Code | Barcode | Call Number | Location | Status |
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2207004907 | T82930 | T829302022 | Central Library (Referens) | Available but not for loan - Not for Loan |
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