ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMUNGUTAN PAJAK REKLAME DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG TAHUN 2018

PRILYANI, DWI and Mardianto, Mardianto and Marpaung, Zailani Surya (2020) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMUNGUTAN PAJAK REKLAME DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG TAHUN 2018. Undergraduate thesis, Sriwijaya University.

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Abstract

Studying the data of 2018 advertisement tax show us a decrease advertisement tax in than the year 2017 considering the fact of increase in number of tax payers from last two years. How advertisement tax is regulated in Palembang City Regulation Number 14 of 2010 concerning Billboard Taxes. This research was conducted at the Regional Tax Management Agency of Palembang City. This type of research is descriptive using qualitative research methods. The type of data used is primary data and secondary data, while data collection techniques are carried out through observation, interview and documentation techniques. This study uses the theory of Sony Devano and Siti Kurnia Rahayu about the factors that are very important in outlining the factors that affect advertisement tax for taxpayers consisting of clarity and certainty of tax regulations, the level of public intellectual, tax quality, and the proper tax administration system . Based on the results of this study indicate the factors that affect advertisement tax in Palembang City have not been optimal, seen from the low advertisement taxpayers in tax payments and not achieving targets and budget improvements in 2018. Suggestions for this research are the City Regional Tax Entrepreneurs Palembang in the implementation of the taxpayer socialization carried out the commitment and the need for increased supervision in advertisement tax.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak Reklame, Faktor-Faktor Pemungutan Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Users 5447 not found.
Date Deposited:	16 Mar 2020 02:19
Last Modified:	16 Mar 2020 02:19
URI:	http://repository.unsri.ac.id/id/eprint/28296

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