Analisis Pelaksanaan Tugas Badan Pendapatan Daerah Kabupaten Rokan Hilir (Studi Tentang Pajak Reklame Tahun 2018/2019)

Putra, Rizky Arba’a (2022) Analisis Pelaksanaan Tugas Badan Pendapatan Daerah Kabupaten Rokan Hilir (Studi Tentang Pajak Reklame Tahun 2018/2019). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to identify and explain the implementation of the Rokan Hilir Regency Revenue Service in the 2018-2019 Advertisement Tax Collection and to find out the obstacles in the implementation of the Rokan Hilir Regency Revenue Service in 2017-2019 Advertising Tax Collection. The assessment indicators used include Registration and Registration, Tax Settlement and Collection, Tax Collection, and Bookkeeping and Audit. The type of research that is in the office of the Regional Revenue Service of Rokan Hilir Regency is quantitative research. Numerical data comes from the results of questionnaires and interviews. The sampling technique used in this research is the saturated sampling technique and the incidental sampling technique. This research data comes from primary data obtained through the distribution of questionnaires and research interviews. Then secondary data in the form of literature and internet books in accordance with the required data. Data analysis is presented in the form of written descriptions, which will be analyzed using descriptive or descriptive methods. Based on research conducted on the analysis of the implementation of the tasks of the Regional Revenue Agency of Rokan Hilir Regency (2018/2019 Advertising Tax Study), the category is quite carried out. It is known that the dominance of respondents is quite achieved with an average score of 7 respondents with a percentage of 43.75%. This is also reinforced by the information gathered from the interviews, it is known that in determining the billboard levy, the Rokan Hilir PPH Office continues to collect fees based on the billboard, the subject of the notification tax and the tax below. The tax is immediately collected in the journal containing the scheduled additional bookkeeping and then submitted to the Special Treasurer (BPK) for the tax payable as bookkeeping during the tax period. On the other hand, it is known that there are obstacles in the implementation of the Rokan Hilir Regency Revenue Service in the 2017-2019 Advertising Tax Collection, namely the existence of public arrears and the lack of public awareness of the billboard tax.

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