DAFTAR ISI

HALAMAN JUDUL.............................................. Error! Bookmark not defined.

HALAMAN PENGESAHAN ................................ Error! Bookmark not defined.

KATA PENGANTAR .......................................... Error! Bookmark not defined.i

DAFTAR ISI .......................................................................................................... vi

DAFTAR TABEL ................................................................................................ viii

DAFTAR GAMBAR ............................................................................................. ix

DAFTAR LAMPIRAN .......................................... Error! Bookmark not defined.

BAB I PENDAHULUAN ........................................................................................1

1.1 Latar Belakang ..............................................................................................1

1.2 Tujuan ............................................................................................................4

1.3 Manfaat ..........................................................................................................5

1.3.1. Bagi Mahasiswa ...................................................................................5

1.3.2. Bagi Program Studi Akuntansi FEB UPN “VETERAN” JATIM ......5

1.3.3. Bagi Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah

(BPPKAD) Kabupaten Sampang Madura ...........................................6

1.4 Metode Penelitian ..........................................................................................6

1.4.1. Wawancara .........................................................................................6

1.4.2. Dokumentasi .......................................................................................7

BAB II LANDASAN TEORI ................................................................................12

2.1 Pengertian Sistem Penerimaan Kas .............................................................12

2.1.1. Pengertian Sistem .............................................................................12

2.1.2. Pengertian Penerimaan Kas ...............................................................13

2.2 Pengertian Pajak Restoran ...........................................................................15

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BAB III GAMBARAN UMUM OBJEK PKL ......................................................19

3.1 Sejarah Singkat Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah
(BPPKAD) Kabupaten Sampang ...............................................................19

3.2 Profil Badan Pendapatan Pengelolaan Keuangan dan aset Daerah (BPPKAD)
Kabupaten Sampang ...................................................................................20

3.2.1. Identitas.............................................................................................20

3.2.2. Visi dan Misi.....................................................................................20

3.2.2.1. Visi Instansi ...............................................................................20

3.2.2.2. Misi Instansi ..............................................................................20

3.2.3. Struktur Organisasi ...........................................................................21

3.2.4. Tugas dan Fungsi ..............................................................................26

BAB IV HASIL DAN PEMBAHASAAN ............................................................46

4.1 Hasil Praktek Kerja Lapangan .....................................................................46

4.1.1. Waktu dan Tempat PKL ....................................................................46

4.1.2. Uraian Kegiatan .................................................................................46

4.1.3. Pelaksanaan Kerja ..............................................................................47

4.1.4. Bagi Program Studi Akuntansi FEB UPN “VETERAN” JATIM ....56

4.2 Pembahasan .................................................................................................50

4.2.1. Bagi Sistem Penerimaan Kas dari Pembayaran Pajak Restoran yang
Berlaku Kabupaten Sampang ............................................................50

4.2.2. Faktor Pendukung dan Penghambat ..................................................59

4.2.3. Penyelesaian Masalah ........................................................................61

BAB V KESIMPULAN DAN SARAN .................................................................62

5.1 Kesimpulan ..................................................................................................62

5.2 Saran ............................................................................................................63

DAFTAR PUSTAKA ............................................................................................65

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 DAFTAR TABEL

Tabel 4.1 Bagan Alir Sistem Penerimaan Kas ..... Error! Bookmark not defined.8

Tabel 4.2 Bagan Alir Sistem Penerimaan Kas Lanjutan ........................................49

viii
 DAFTAR GAMBAR

Gambar 3.1 Susunan Organisasi Badan Pendapatan, Pengelolaan Keuangan dan

Aset Daerah Kabupaten Sampang ..................................................25

Gambar 4.1 Proses Pendataan ..............................................................................51

Gambar 4.2 Proses Pembayaran Menggunakan Nomor SPTP ............................52

Gambar 4.3 Proses Penginputan Data Pembayaran Pajak ...................................53

Gambar 4.4 Proses Pengisian Keterangan Pada Kolom Keterangan ...................53

Gambar 4.5 Proses Pencetakan Surat Tanda Bayar Pajak ...................................54

Gambar 4.6 Proses Awal Pembuatan STS ........... Error! Bookmark not defined.

Gambar 4.7 Proses Pembuatan Data Baru ...........................................................56

Gambar 4.8 Proses Pengisian Nomor STS ........... Error! Bookmark not defined.

Gambar 4.9 Proses Penambahan Bukti Pembayaran Pajak Pada Surat Tanda
Setoran ..............................................................................................57

Gambar 4.10 Proses Penambahan Data Baru Pembayaran Pajak ..........................58

Gambar 4.11 Gambar Setelah Penambahan Data Pembayaran Pajak Dilakukan ..59

ix
 DAFTAR LAMPIRAN

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