Kholifah, Vivin, Dra. Fran Sayekti, M.B.A., Ak., CA. (2021) Pemungutan Pajak Reklame dan Kontribusi terhadap Pendapatan Asli Daerah di Kabupaten Sleman. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This report aims to determine the advertisement tax collection and the contribution to local revenue in the Regency of Sleman. Advertisement tax is a tax on the implementation of advertisements. Advertisement tax contribution is defined as a contribution from a regency or city income source. The advertisement tax collection process in Sleman Regency is paid based on the Regional Work Unit (SKPD) and the Regional Tax Bill Unit (STPD). The survey method was used with data collected from the Sleman Regency Administration Office from 2015 to 2019. The results showed that the average level of advertisement tax contribution in Sleman Regency was 1.22% and the average level of advertisement tax effectiveness in Sleman Regency was 108.79%. From the average level, it shows that the advertisement tax can increase local tax revenue in Sleman Regency.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
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| Uncontrolled Keywords: | collection, advertisement tax, contribution, effectiveness, Sleman Regency |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 24 Mar 2021 02:05 |
| Last Modified: | 24 Mar 2021 02:05 |
| URI: | http://eprints.uty.ac.id/id/eprint/7013 |
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