Efektivitas Pengendalian Internal Pemungutan Pajak Reklame pada Unit Pelayanan Pemungutan Pajak Daerah Kelapa Gading
Bibliographic record
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui sistem dan prosedur pemungutan pajak dalam mendukung upaya pengendalian internal yang baik pada UPPPD Kelapa Gading. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan menggunakan paradigma interpretif dan pendekatan etnometodologi guna mengeksplorasi mengenai pemahaman dari para aktor atas keterlibatan langsung dalam proses pemungutan pajak reklame. Fokus penelitian ini meliputi sistem dan prosedur pemungutan pajak reklame, unsur-unsur pengendalian internal, komponen pengendalian internal. Data penelitian berupa data primer yang diperoleh melalui wawancara, observasi dan dokumentasi. Sedangkan data sekunder berupa tujuan dan realisasi penerimaan pajak daerah, berbagai peraturan daerah maupun peraturan gubernur. Hasil penelitian ini menunjukkan bahwa pengendalian internal UPPPD Kelapa Gading pemungutan pajak reklame efektif. Penggunaan sistem informasi manajemen reklame dapat membantu pegawai dalam memantau dan mengetahui wajib pajak yang masih menunggak pajak. Namun masih terdapat beberapa komponen pengendalian yang kurang maksimal.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.001 |
| Meta-epidemiology (narrow) | 0.001 | 0.002 |
| Meta-epidemiology (broad) | 0.002 | 0.001 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.002 |
| Insufficient payload (model declined to judge) | 0.012 | 0.005 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; both teacher heads agree on what is shown here.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".