Pelaksanaan Pemungutan Pajak Reklame Papan Billboard yang Tidak Bersinar Berdasarkan Peraturan Daerah Nomor 1 Tahun 2011 Tentang Pajak Daerah di Kabupaten Pelalawan

Prayuga, Angga (2019) Pelaksanaan Pemungutan Pajak Reklame Papan Billboard yang Tidak Bersinar Berdasarkan Peraturan Daerah Nomor 1 Tahun 2011 Tentang Pajak Daerah di Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

Advertisement tax collected by BPKAD Pelalawan Regency is very high far from the targeted achievements, and this makes the Government Pelalawan Regency must take firm action against the advertisement taxpayer who did not pay their taxes which had expired enactment and must be extended again for licensing, but very unfortunate that these actions were not responded to by the billboard taxpayers, That is because the amount of tax rate for each billboard is 25%. Based on the background of the problem, the formulation of the problem in This research is the Implementation of Billboard Billboard Tax Collection does not shine and Obstacles in the Implementation of Billboard Tax Collection Billboards that do not shine Based on Regional Regulation Number 1 of 2011 About Regional Tax in Pelalawan Regency. This study, using observational research methods, namely by survey method, where the authors go directly to the research location to obtain data required by using data collection tools in the form of interviews and questionnaire. The nature of this research is descriptive, which is to give a picture clear and detailed about the implementation of billboard billboard tax collection which does not shine based on Regional Regulation No. 1 of 2011 concerning Regional Tax in Pelalawan RegencyImplementation of billboard billboard tax collection that does not shine Based on Regional Regulation Number 1 of 2011 concerning Regional Taxes at Pelalawan Regency implemented by the Financial and Asset Management Agency Region (BPKAD) along with the Office of Investment and Integrated Services One The door and collection have not been implemented properly, this is still proven the number of taxpayers who do not pay advertisement tax, i.e. as many as 46 people taxpayer billboards, so this also makes a lot the billboards along the road are not taxed at all. While constraints in the implementation of billboard billboard tax collection that is not based on Regional Regulation Number 1 of 2011 concerning Regional Taxes in the District of Pelalawan the demand is: lack of socialization, lack of coordination with related agencies, lack of human resources, lack of supervision and facilities and infrastructure that support in maximizing supervision advertising license.

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