Text

ANALISIS PROSES PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK REKLAME PADA KANTOR DINAS PENDAPATAN DAERAH(DISPENDA) KABUPATEN BANDUNG BARAT

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

ABSTRACK ANALISIS PROSES PENERAPAN PERHITUNGAN DAN PELAR)RAN PAJAK REKLAME PADA KANTOR DINAS PENDAPATANDAERAI{ KABI,JPATEN BANDUNG BARAT The purpose of this study was to determine how the application of the calculation and reporting of advertisement tax on Kantor Dinas Pendapatao daerah Kabupaten D^-,|,,-r El.6+ ah/l alca zlaraminc rvharhar rha ^^h.fr{i'lrc a. hcrrierc lo lhe irtrtruuita; implementation of advertisement tax calculation has been carried out in accordance with peraturan daerah Kabupaten Bandung Barat. This study uses descriptive nanative to describe the situation in accordance with the actual situation. Data were collected through interviews and documents provided later described and developed so 0rat it can be used to solve and anticipate problems. Calculation of advertisement tax in general is :{(luas x NJOP) + (tinggi + harga dasar) + (alan + kawasan + sudut pandang)) x 257o).Calculations such as billboard advertising balloon / air, Sound, Fikn / Slide and Demonstration calculated based{(Nilai Jual Objek Pajak (NJOP) x Masa Pajak)l x25V). Advertisement tax reporting process in Kantor Dispenda Kabupaten Bandung Barat implemented through the stages of the billboard permits taxpayers to report and fill CDTDn -i,an i- fi'tl moi- . nan^r'.,{rtm nf aalnrrlatina tov hrr Qevenrra mcrie lhe rr I r-' ijrvlrt ui !6w-i-.irit, agir v, ^\v'vrrev' data and ften assip SKPD, taxpayers pay to the cashier and get a receipt from revenue taxes that SPPD. And based on the calculation and reporting of advertisement tax at kaotor Dinas Pendapatan Daerah Kabupaten Bandung Barat implementation do the authors find a match between the Peraturan Bupati Bandung Barat No 19 tahun 2012 with the i'.-l--an+qtinn ,lo"^ita thc ^^6ct o;nrs fiaa;l hrr thp nicnanrlc I(ahrrnafan Bendrtnl rtxPlerx- i.nu'r , usrPri! .r-! r-!vw u, uiw sDpv^rw Barat SPTPD not filed and reported back at the end of the current lease time specified.