Kepatuhan Wajib Pajak Parkir Di Wilayah Kabupaten Sukoharjo

PURNOMO, SUSANTO HARI (2018) Kepatuhan Wajib Pajak Parkir Di Wilayah Kabupaten Sukoharjo. Other thesis, Universitas Sebelas Maret.

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Abstract

ABSTRACT COMPLIANCE TAXPAYER PARKING IN REGION OF SUKOHARJO DISTRICT SUSANTO HARI PURNOMO F3414078 The aims of this study are to determine the development and effectiveness rate of restaurant tax revenues in Sukoharjo Regency in 2012-2016, to understand the potential and realization of restaurant tax revenue in Sukoharjo Subdistrict in 2016, and to understand the barriers in restaurant tax collection. The researcher used qualitative data and quantitative data. Data collection method that used are interviews and observation. The researcher used descriptive method of discussion in the discussion analysis. The conclusion of this research is sukoharjo regency is one of regency which has lot of parking and the like is amount of 16 parking alreadybecome taxpayer,BKD of sukoharjo regency in conduting mechanism of taxation of parking using self assessment system.the taxpayerbin sukoharjo district is classified as a highlevel of compliance in paying taxes in accorde with the reported turnover per month.officer from BKD sukoharjo already to disseminate the-park parking in sukohaejo district well.the only number the clerk was not so much that it tajes a long time to carry out socialization Keywords: mechanism,compliance,realization

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