ABSTRACT
Traditional ceremony in North Toraja contributed significantly to the local revenue through the collection of levies Slaughter. Society signals the presence of a large leakage of opportunities within the system of acceptance of such levy, but there are studies that concluded the absence of flaws in the system.
The study was conducted to analyze the internal control system within the revenue accounting system of slaughter levy with different data collection methodologies with previous research. Data obtained from the Department of Revenue, Finance and Asset Management Area (DPPKAD) through the study of documents and interviews with related officer. In addition, the primary data obtained by observation on cultural activities in three different village. The Data were analyzed qualitatively by identifying the presence of SPI refers to the characteristics of good SPI.
The results showed the Slaughter Levy Revenue System performed with sub-systems, ie Slaughter Levy Revenue sub System Based on Letter of Permission, specifically for Buffalo, Slaughter Levy Revenue sub System for animals that have not been listed in the abattoir's license. Internal Control Systems in Revenue Slaughter Levy is still relatively weak, due to the use of authority, division of duties, and independent checks that have not been fully implemented. Similarly, the use of documents and security of assets that are not yet adequate. Relevant parties need to make improvements to increase revenue SPI slaughter levy in North Toraja
