EVALUASI SISTEM PEMUNGUTAN PAJAK REKLAME DI BIDANG PENDAPATAN DPPKAD KABUPATEN SUKOHARJO

NINGTYAS, RISKA CAHYA PUTRI (2013) EVALUASI SISTEM PEMUNGUTAN PAJAK REKLAME DI BIDANG PENDAPATAN DPPKAD KABUPATEN SUKOHARJO. Other thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT EVALUATION OF VOTING TAX ADVERTISING SYSTEM IN REVENUE DPPKAD OF SUKOHARJO REGENCY RiskaCahyaPutriNingtyas F3310108 The purpose of this study is to evaluate of voting tax advertising system in revenue DPPKAD of Sukoharjo regency, to know the strengths and weaknesses of voting tax advertising system in revenue DPPKAD of Sukoharjo regency, and to know the constraints faced in the vote tax advertising. The evaluation technique of voting tax advertising system was used among other things:evaluation of voting tax advertising system toward decree Number 35 of 2012, Evaluation of related parts and documents was used in voting tax advertising, evaluation procedures or vote tax advertising system was carried out by the Revenue Division DPPKAD Sukoharjo regency and constraints faced in the implementation of voting tax advertising. The results showed that the evaluation system of voting tax advertising system in revenue DPPKAD of Sukoharjo regency has been good, because it was in conformity with the decree No. 35 of 2012. The parts involved in voting tax advertising system and the documents was used in voting tax advertising has been conformity with the required completeness in the implementation of voting tax advertising system. Voting tax advertising system evaluation was conducted by the Revenue Division DPPKAD Sukoharjo regency there were advantages possessed by voting tax advertising that is the authorization under the supervision of the head of income to minimize deviations in voting tax advertising system. However, there were weaknesses in the system in terms of the inspection, according to the authors would be better in the field in terms of checking KPPT letter made the inspection task to minimize the irregularities committed by the field officers. Constraints faced in voting tax advertising system, among others: lack of infrastructure, lack of field officers, and officers in the administration of voting tax advertising. This resulted in miraculous ways, among others: the number of illegal advertisement, the billboard tax arrears, and so forth. Nevertheless the vote tax advertising is one of the largest revenue contributor in Sukoharjo regency that have seen from the actual revenue in 2010-2012 which shows the increasing tax revenue advertisement in Sukoharjo regency, it can be concluded that the vote tax advertising systemin Sukoharjo regency has been good. Keywords: Advertisement tax, voting system

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Noviana Daruwati Kusuma Adi
    Date Deposited: 24 Apr 2014 03:08
    Last Modified: 24 Apr 2014 03:08
    URI: https://eprints.uns.ac.id/id/eprint/12949

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