EVEKTIFITAS PEMUNGUTAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN JENEPONTO

Andi Rustam, Muh. Nur R, A. Jam'an, Firdaus Firdaus

Abstract


This study aims to determine the effectiveness of advertisement tax collection on regional revenue at the Regional Revenue Agency of Jeneponto Regency. This research is a qualitative descriptive type of research. This research data includes primary data and secondary data. Data collection techniques using library research techniques and documentation study research. The results of the study show that the advertisement tax collection on regional revenue in Jeneponto district is effective due to the level of compliance and awareness of taxpayers in paying the advertisement tax effectively


Keywords


effectiveness of advertisement tax collection on regional income in Jeneponto Regency

Full Text:

PDF

References


Agustinus, Yvonne, Kristaen. R. 2013. "Metodologi Penelitian Bisnis dan Akuntansi."

Djoko Muljono, 2009, Akuntansi Perpajakan, Edisi Revisi 2009, Andy Publishing, Yogyakarta

Edward W. Memah. Tahun2013. Pengaruh dan Kontribusi Pajak Hotel dan Restoran diKota Manado terhadap PAD, diakses dari http://ejournal.unsrat.ac.id/index.php/emba/article/viewFile/1896/1504 pada 21 Desember 2015.

Halim dan Kusufi, 2008. "Akuntansi Keuangan Daerah."

Jakarta: Empat Salumba.

Sri Lanka HandokoP. Tahun2013. "Analisis Efektifitas Pajak Daerah Pontianak sebagai Sumber Pajak Daerah", diakses dari http://jurnal.untan.ac.id/index.php/JEDA2/article/view/ pada 7 November 2015. 1361

Ida Orientya Murni Safitri dan Juli Ratnawati, SE, M.Sc., 2012. Efektivitas dan Kontribusi Pajak Hotel dan Restoran Kota Semarang terhadap Opini Lokal (PAD).

Irsandy Octovido, Nengah Sudjana, Devi Farah Azizah. Tahun2014. Analisis Efektivitas dan Kontribusi Pajak Daerah Kota Batu (Penelitian Biro Pelayanan Pajak Daerah Batu 2009-2013), diakses dari http://administrasibisnis.studentjournal.ub.ac.id pada 14 Desember 2015. /index.php/jab/article/view/621.

Nurmalasari, R., 2014. “Analisis efektivitas dan kontribusi proses pelayanan transfer pendapatan dari pengelolaan dan pajak bumi dan bangunan ke pendapatan daerah” (online), (http://jimfeb.ub.ac.id/index.php/ jimfeb / article / view / 1109/1020, diakses Maret 2016)

https://www.google.com/search?client=firefox-b-d&q=Understand+Validity




DOI: https://doi.org/10.26618/jrp.v4i2.6326

DOI (PDF): https://doi.org/10.26618/jrp.v4i2.6326.g4073

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

View My Stats

Flag Counter