PROSEDUR PENERIMAAN PAJAK HIBURAN OLEH BADAN PENGELOLAAN KEUANGAN DAERAH (BPKD) KOTA SUKABUMI
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Liana, Virda Silvia
Subject
HJ Public Finance
Datestamp
2019-12-17 06:43:49
Abstract :
This Final Project Report was prepared by Virda Silvia L, Nim 1641211008 with the title "Procedure for Entertainment Tax Revenue by the Regional Financial Management Agency (BPKD) of the City of Sukabumi". Under the guidance of Ms. Risma Nurmilah, M.Sc., and Ms. Venita Sofiani, SE., M.Sc. Entertainment Tax is one of the Taxes for Organizing Entertainment and Entertainment itself. This entertainment can take the form of all kinds of shows, games, hustle and / or performances that charge a fee to be enjoyed. The method taken in observing this final assignment uses a descriptive method, and the observation location is in the City of Sukabumi precisely at the Office of the Regional Financial Management Agency (BPKD) located on Jalan Cikole Dalam No. 23/29 of Sukabumi City. The author performs data collection techniques through interviews, observation, and library studies. This final project report was made with the aim to find out how the procedure for receiving entertainment tax, especially in the City of Sukabumi, constraints in entertainment taxes such as the tax receipt process, and the tax rate itself. Given that entertainment tax is one of the taxes that contribute to regional revenues such as in financing regional development through local revenue (PAD). Based on the observations in the application of the Entertainment Tax Receipt Procedure by the Sukabumi City BPKD in the field of Billing and entertainment tax data collection is good, but there are still some that must be corrected from internal and external factors. Sukabumi City BPKD entertainment tax receipt by visiting objects that pay entertainment tax, especially those in the Sukabumi City area, then the taxpayer will carry out the process of filling in the Regional Tax Return (SPTPD) in detail, precise, complete and signed by the taxpayer.
This Final Project Report was prepared by Virda Silvia L, Nim 1641211008 with the title "Procedure for Entertainment Tax Revenue by the Regional Financial Management Agency (BPKD) of the City of Sukabumi". Under the guidance of Ms. Risma Nurmilah, M.Sc., and Ms. Venita Sofiani, SE., M.Sc. Entertainment Tax is one of the Taxes for Organizing Entertainment and Entertainment itself. This entertainment can take the form of all kinds of shows, games, hustle and / or performances that charge a fee to be enjoyed. The method taken in observing this final assignment uses a descriptive method, and the observation location is in the City of Sukabumi precisely at the Office of the Regional Financial Management Agency (BPKD) located on Jalan Cikole Dalam No. 23/29 of Sukabumi City. The author performs data collection techniques through interviews, observation, and library studies. This final project report was made with the aim to find out how the procedure for receiving entertainment tax, especially in the City of Sukabumi, constraints in entertainment taxes such as the tax receipt process, and the tax rate itself. Given that entertainment tax is one of the taxes that contribute to regional revenues such as in financing regional development through local revenue (PAD). Based on the observations in the application of the Entertainment Tax Receipt Procedure by the Sukabumi City BPKD in the field of Billing and entertainment tax data collection is good, but there are still some that must be corrected from internal and external factors. Sukabumi City BPKD entertainment tax receipt by visiting objects that pay entertainment tax, especially those in the Sukabumi City area, then the taxpayer will carry out the process of filling in the Regional Tax Return (SPTPD) in detail, precise, complete and signed by the taxpayer.
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