Edwin Hadiyan
Institut Agama Islam Latifah Mubarokiyah Suryalaya

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Penerapan Elektronik Pendapatan Asli Daerah (E-PAD) dalam Meninjau Penerimaan Pajak Daerah pada UPT BPKD Wilayah Cihaurbeuti Fauziyah Latiefa Salsabila; Edwin Hadiyan
Budgeting: Jurnal Akuntansi Syariah Vol 4 No 2 (2023): Budgeting: Jurnal Akuntansi Syariah, Desember 2023
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v4i2.3817

Abstract

The research aims to determine the application of the government accounting information system (electronic local revenue application/e-Pad) to the review of regional tax revenue at the UPT BPKD Ciheurbeuti Region. The research method use in this research is the qualitative method. The data sources used in this research are primary data and secondary data, then using field study and library research data collection techniques. The results of the research show that the UPT BPKD Office has imolemented an electronic application for local original income (E-Pad) with the benefits of a system for knowing the list of taxpayers, registering new taxpayers, determining taxes for raxpayers, registering tax bills for taxpayers, track record of taxpayer deposits, and also provide convenience to taxpayers in Ciamis Cihaurbeuti Regency. However, in its implementation there are still several concerns that must be addressed.