Kurniasari, Rahma (2019) TINJAUAN ATAS PENDAPATAN PAJAK REKLAME DI BADAN PENGELOLA KEUANGAN DAERAH (BPKD) KOTA SUKABUMI LAPORAN TUGAS AKHIR. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

This final project report was prepared by Rahma Kurniasari with the Student Main Number 1641211025, entitled “Review of Advertisement Tax Revenue in financial management agency of the Sukabumi City”. This report was prepared based on the result of research conducted by the writer at financial management agency of Sukabumi city. This final assignment report is prepared to take one of the requirements to take a the final trial of the tax diploma III in Muhammadiyah University of Sukabumi. The author in this final report is a descriptive method. The purpose of the author takes the title above to determine the extent to which advertisement of tax revenues in the city of tax payers. It is known that income from locally generated revenue adverstiment tax in the city of Sukabumi has experienced up and down. This is because the advertisement tax has a inconstan nature and a lack of people are aware of the obligation to pay taxes. The results obtained for the authors in this final report are that BPKD improves workshop and seminars to the public, so that tax paayers can understand the procedure for paying advertisement tax and can pay advertisement tax correctly. Awaresness of tax payers is increasing in fulfilling tax obligations in advertisement tax, but there are still many who do not have permits or do illegal installation, such as installing pamplets on the shop walls. BPKD Kota Sukabumi optimizes the collection process from payment, supervision, collection to inspection. BPKD emphasizes that if the taxpayer is late to pay, he will be penalized every month at 2%.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Advertisement tax and locally generated revenue.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi > D3 Perpajakan
Depositing User:	Perpus ID UMMI
Date Deposited:	17 Dec 2019 04:35
Last Modified:	17 Dec 2019 04:35
URI:	http://eprints.ummi.ac.id/id/eprint/1148

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