Analisis Ketidakcapaian Realisasi Pajak Reklame Kabupaten Bengkalis
Total View This Week0
Total View This Week0
Institusion
Politeknik Negeri Bengkalis
Author
Sunarsih, Mela
Subject
565 Perpajakan
Datestamp
2024-08-22 13:50:36
Abstract :
This study aims to examine the procedures for collecting advertising tax in the BAPENDA of Bengkalis Regency, identify the factors causing the failure to meet advertising tax targets, and evaluate the local government's efforts to increase advertising tax revenue. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation. The results show that the collection of advertising tax in Bengkalis Regency follows the Regent Regulation (PERBUP) No. 34 of 2021, which prohibits outsourcing of tax collection and requires each taxpayer to pay taxes based on the SKPD or equivalent documents such as receipts and calculation notes. The failure to meet the advertising tax targets is due to excessively high targets, the presence of advertising tax vendors from outside the region, and a lack of awareness and compliance among taxpayers. The study's recommendations include increasing socialization and education for taxpayers, improving supervision systems, and optimizing information technology in tax administration. By implementing these strategies, it is hoped that the realization of advertising tax revenue in Bengkalis Regency will increase in the future.
This study aims to examine the procedures for collecting advertising tax in the BAPENDA of Bengkalis Regency, identify the factors causing the failure to meet advertising tax targets, and evaluate the local government's efforts to increase advertising tax revenue. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation. The results show that the collection of advertising tax in Bengkalis Regency follows the Regent Regulation (PERBUP) No. 34 of 2021, which prohibits outsourcing of tax collection and requires each taxpayer to pay taxes based on the SKPD or equivalent documents such as receipts and calculation notes. The failure to meet the advertising tax targets is due to excessively high targets, the presence of advertising tax vendors from outside the region, and a lack of awareness and compliance among taxpayers. The study's recommendations include increasing socialization and education for taxpayers, improving supervision systems, and optimizing information technology in tax administration. By implementing these strategies, it is hoped that the realization of advertising tax revenue in Bengkalis Regency will increase in the future.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
