ANALISIS PEMUNGUTAN PAJAK REKLAME DI KOTA SERANG
Abstract: The research was
motivated by the implementation of tax collection billboard experiencing
difficulties in implementation. This study focused on the implementation of
taxation at the billboard in the Serang City. The purpose of this study was to
determine the implementation of tax collection sejaumana billboard in the
Serang City and any obstacles that occur in the implementation. This research
using descriptive method. Techniques of data collection is done by interview,
observation and literature study. The results showed that the billboard tax
collection in the Serang City not performing well. That is because many
problems that occur namely, WP still many who are not obedient to pay taxes,
are still viewed by many billboards are delinquent taxes on the location of the
study, conducted by the socialization DPKD with only carried out once a year,
so it is still not to be provide information on Advertising Tax, the lack of
sufficient resources in so much volume but not by a sufficient number of
employees, and inadequate facilities and infrastructure and still have not met
the needs of regional financial processing system applications. The suggestions
is to provide strict sanctions for the delinquent tax payers, and do the
billing directly to the delinquent tax payers, informal meetings such as family
gathering twice a year to strengthen the relationship between the taxpayer's
tax personnel, recruit employees to increase the number of staff DPKD Serang
City, increase the number of infrastructures and office supplies such as tables
and chairs which corresponds to the number of staff.
Keywords: Advertising Tax,
Self Assessment, Official Assesment
Penulis: Irma Yulia, Maulana
Yusuf, Deden Muhammad Haris
Kode Jurnal: jpadministrasinegaradd110063
