Efektivitas Pemerintah Kabupaten Rokan Hilir Dalam Penerimaan Pajak Reklame

Sumarsud, Riad (2022) Efektivitas Pemerintah Kabupaten Rokan Hilir Dalam Penerimaan Pajak Reklame. Masters thesis, Universitas Islam Riau.

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Abstract

Advertisement tax is imposed on every individual or entity billboard taxpayer who runs a business for and on his own behalf, or for and on behalf of other parties who are responsible, namely as a source of regional income for the smooth wheels of government and regional development. The research method uses qualitative research methods as a technique for data collection and direct interviews with informants such as the Head, Secretary, Head of Data Collection and Services, Head of Billing and Objections, Head of Bookkeeping and Reporting, Head of Sub-Division of Data Collection and Determination, Staff Staff for Billing and Objections. Regional Original Income and also several advertisement entrepreneurs. The results showed that the Government of Rokan Hilir Regency in Receiving Advertising Taxes had implemented billboard tax collection quite well but it was not yet effective. several indicators . First , understanding the program, Second, right on target, Third on time, Fourth achieving goals, Fifth real change. The obstacles that the researchers found in this study were First, the lack of socialization given to entrepreneurs in large groups and small groups, where the small group lacked education about the obligation to pay billboard taxes, and in a large group there were several people who did not obey and were dishonest at the time of delivery. reports for tax calculations. second, the lack of resources (direct collection members) in increasing the advertisement tax revenue in Rokan Hilir Regency. Meanwhile, the suggestion in this research is that it is hoped that the Rokan Hilir Regency Government will focus on several things, such as focusing on socializing the obligation to pay taxes to groups of small entrepreneurs who are supposed to pay the billboard tax installed on the side and in front of the shops of these business actors, in order to increase tax revenue. and Bapenda Rokan Hilir Regency must create a special unit to deal with large groups of disobedient taxpayers by forming a special unit from Bapenda that can control and supervise in the field by having the authority to take firm action using various sanctions as punishment for disobedient entrepreneurs.

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