IMPLEMENTATION OF INTERNAL CONTROL SYSTEM IN REALIZING GOOD GOVERNMENT GOVERNANCE (STUDY ON MOTOR VEHICLE TAX MANAGEMENT IN TANA TORAJA SAMSAT OFFICE)

Abstract

The purpose of this study is to determine the implementation and contribution of the internal control system to realize good government governance in the context of motor vehicle tax management at the Tana Toraja SAMSAT Office, and taxpayers' understanding of motor vehicle tax management at the Tana Toraja SAMSAT Office. This study was motivated by the problems/challenges faced, such as challenges in tax collection that often hinder the management of motor vehicle taxes, limited human resources, understanding and practice of internal control in the office that is not yet optimal, so that it often hinders the achievement of office goals as well as the management of motor vehicle taxes that is not yet optimal.

This study uses a qualitative approach with qualitative descriptive data analysis, an interpretive paradigm with a case study research method. Data collection by interviewing the Tana Toraja SAMSAT Office and taxpayers, then observation, and documentation.

The results of the study at the Tana Toraja SAMSAT Office showed that the implementation of the internal control system was at maturity level 3 'defined' indicating that the agency was able to define its performance, but the implementation of control was not yet effective. Furthermore, the implementation of the internal control system based on the maturity of the SPIP implementation which is at level 3 is "defined" in the realization of the principle of good government governance where the principle of transparency is in the high category (Information is starting to be widely available and the reporting system is getting clearer), the principle of participation is in the medium category (Participation is starting to increase and there is a mechanism for receiving feedback), and the principle of accountability is in the high category (Accountability is clear, audits and controls are implemented well). Regarding taxpayers' understanding of motor vehicle tax management based on their experience, they generally feel satisfied and effective.