Evayanti, Irma Dian, Ifah Rofiqoh, S.E., M.Si., Ak., CA. (2021) Prosedur Pemungutan Pajak Reklame Pada Badan Pengelolaan Keuangan Daerah Kabupaten Wonogiri. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This study aims to describe the application of the billboard tax collection system and procedure carried out by the Wonogiri Regency Regional Financial Management Agency. The collection system used by the Wonogiri Regency BPKD is the Self Assessment System. In the Wonogiri Regency BPKD, the billboard tax collection procedure consists of tax registration and data collection, tax determination, tax payment, bookkeeping and tax reporting. The documents used to pay and remit the advertisement tax include the Regional Tax Return (SPTPD) which is used by the taxpayer to report the calculation and payment of the tax owed, the Regional Tax Assessment Letter (SKPD) a decree that determines the amount of tax payable. , and Regional Tax Payment Letter (SSPD) a letter used by taxpayers to make payments or deposit taxes owed to the Regional Treasury or to a predetermined place. The procedure for collecting the advertisement tax carried out by the Wonogiri Regency BPKD is in accordance with the Wonogiri Regency Regional Regulation Number 6 of 2011 concerning Regional Taxes. However, the lack of awareness and understanding of taxpayers results in the collection of advertisement tax being not optimal. For this reason, it is necessary to conduct socialization regarding local taxes and legislation to taxpayers to increase understanding, compliance, and awareness of taxpayers.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
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| Uncontrolled Keywords: | System, Procedure, Advertising Tax Collection |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 23 Sep 2021 09:31 |
| Last Modified: | 13 Oct 2021 06:59 |
| URI: | http://eprints.uty.ac.id/id/eprint/8261 |
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