EVALUASI SISTEM DAN PROSEDUR PENERIMAAN PENDAPATAN ATAS RETRIBUSI DI UPT PUSAT BISNIS DINAS PERDAGANGAN KOTA YOGYAKARTA.

Zuhriah, Yani Nurhidayanti , Inon Listyorini, S.E., M.Sc., Ak., CA. (2025) EVALUASI SISTEM DAN PROSEDUR PENERIMAAN PENDAPATAN ATAS RETRIBUSI DI UPT PUSAT BISNIS DINAS PERDAGANGAN KOTA YOGYAKARTA. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This final project report aims to evaluate the system and procedures for collecting revenue from levies at the Central Business Unit (UPT) of the Yogyakarta City Trade Office. The author gathered data through observation during an internship, interviews, and library research. The findings indicate that the system and procedures for collecting levy revenue at the UPT comply with Regional Regulation Number 10 of 2023 concerning Regional Taxes and Regional Levies. Additionally, the levy rates at the UPT adhere to Yogyakarta City Regulation Number 10 of 2023. However, several weaknesses need to be addressed, including the limited payment methods—currently restricted to Bank BPD DIY (BPD DIY)—the absence of a realization report menu in the system, discrepancies in transaction cut-off times between the system and bank statements, and inconsistencies in book closing dates. Furthermore, procedures were also found to be inconsistent with regional regulations. These findings underscore the importance of ongoing evaluation in enhancing the effectiveness and accountability of levy management at the UPT Central Business Unit.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Evaluation, Systems and Procedures, Levy Revenue.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Bisnis dan Humaniora > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 09 Oct 2025 04:30
Last Modified: 09 Oct 2025 04:30
URI: http://eprints.uty.ac.id/id/eprint/19242

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