Analisis Sistem Pengendalian Intern Juru Pungut Retribusi Pelayanan Kebersihan di Pemerintah Kota Mojokerto

The local government requires funds to carry out regional development and operational expenses. One of the revenue sources for the Mojokerto City Government is the sanitation service levy. Therefore, it is necessary to ensure the security and enhancement of this revenue, one of which is through internal control of tax collectors. This study employs a qualitative research method with an approach based on five components: control environment, risk assessment, control activities, information and communication, and monitoring, as outlined in Government Regulation No. 60 of 2008. This research was conducted due to the observed decline in the percentage of regional levy revenue in the Local Revenue (PAD) of Mojokerto City. The findings indicate that key stakeholders involved in levy collection are not fully aware of the fundamental procedures for tax collection. Additionally, there is no clear Standard Operating Procedure (SOP) for tax collectors, nor is there a mayoral regulation governing the collection of sanitation service levies by tax collectors. Nevertheless, internal control over tax collectors has been implemented effectively, although it primarily relies on the procedures established by the revenue treasurer. This implies that while formal procedures have not yet been clearly defined, the implementation aligns with the principles of Government Regulation No. 60 of 2008.