Analisis Ketidakcapaian Realisasi Pajak Reklame Kabupaten Bengkalis

Sunarsih, Mela (2024) Analisis Ketidakcapaian Realisasi Pajak Reklame Kabupaten Bengkalis. Undergraduate thesis, Politeknik Negeri Bengkalis.

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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.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors Email NIDN/NIDK Thesis advisor Sartika, Novira novirasvira@gmail.com NIDN002118902
Uncontrolled Keywords:	Underachievement Analysis, Advertising Tax
Subjects:	550 ILMU EKONOMI > 560 ILMU EKONOMI > 565 Perpajakan
Divisions:	Jurusan Administrasi Bisnis > Sarjana Terapan Akuntansi Keuangan Publik > TUGAS AKHIR
Depositing User:	Akuntansi Keuangan Publik A 2024
Date Deposited:	22 Aug 2024 13:50
Last Modified:	22 Aug 2024 13:50
URI:	http://eprints.polbeng.ac.id/id/eprint/13513

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