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PERANAN SISTEM PENGENDALIAN INTERN DALAM MENINGKATKAN EFEKTIVITAS PENERIMAAN PAJAK HOTEL DI KABUPATEN BANDUNG BARAT

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ABSTRACT THE ROLE OF THE INTERNAL CONTROL SYSTEM IN IMPROVING THE EFFECTIVENESS OF THE ACCEPTANCE OF TAX HOTELS, WEST BANDUNG REGENCY Written by Novalia Lestari NIM: 1532122 This study discusses the role of the internal control system in increasing hotel tax revenue in West Bandung Regency. Primary data taken with questionnaires taken by purposive sampling. Namely the sampling technique based on criteria made by researchers to respondents involved in the internal supervision system. The number of samples in this study were 20 questionnaires from all participants. The data is processed and analyzed with spss 21. From descriptive statistical analysis obtained from internal control system variables (M = 4.41), meaning that the internal control system has been implemented very well. And the value means the tax acceptance approval variable (M = 4.37), meaning that the hotel tax approval has been very good. The t-test results are obtained by a value of (-2,053)> (0,050) concluded that Ho is accepted and Ha is rejected which means there is no significant effect of the hotel tax apprenticeship control in increasing the efficiency of hotel tax receipts. The effectiveness of hotel tax receipts = 70,085+(- 0,561) contribution of the supervisory system to tax revenues of 19% and 81% thus the results of the study indicate that the internal control system has a no significant effect on tax revenue. Keyword: internal control system, effectiveness of tax revenu