ANALISIS PENERAPAN SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK HIBURAN DI KOTA BITUNG
Abstract: Regional autonomy in
Indonesia came into force on 1 January 2001. Regional Government Law 28 of 2009
on Regional Tax and Retribution, is set to be one source of revenue that comes
from inside the area. Bitung is one of the autonomous regions. With the
availability of a variety of entertainment, receipt Pemerintahpun revenue
increase due to impose a tax on organizing entertainment such entertainment.
The objective of this study is to determine the application of tax collection
systems and procedures of entertainment in the city of Bitung. The object of
research is the Regional Revenue Office Bitung. This type of research, namely,
qualitative research and analysis method used is descriptive analysis method.
The results showed that the systems and procedures for the collection of
entertainment tax imposed by the Regional Revenue Office Bitung as the tax
authorities have been implemented properly, because in accordance with the
Regional Regulation No. 1 in 2013, Mayor Regulation No. 21 in 2013, and
Regulation No. 13 Year 2006. Regional Revenue Office Bitung City should
continue to maintain the systems and procedures in accordance with the entertainment
tax collection regulations.
Penulis: Chrysti D. Ponto,
Herman Karamoy, Treesje Runtu
Kode Jurnal: jpakuntansidd150673
