IMPLEMENTASI PENGGUNAAN APLIKASI SIAPDATE UNTUK PAJAK RESTORAN PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH DI KABUPATEN BARITO KUALA

Abstrak

The target of this study is to observe how advertisement tax is collected and the obstacles faced by employees in collecting advertisement tax at the Tanah Bumbu Regency Bapenda office. A regional income generation that has the potential to increase original regional income in the form of advertisement tax, advertisement tax in "regional regulation number 15 of 2011 concerning advertisement tax is an object, tool or media whose shape and variety are used to promote and promote goods, services. or people who aim to attract public attention to the goods, services or people being promoted.” Advertising tax is levied based on the advertised rental value. The study that will be carried out is a field study, namely conducting a direct survey of taxpayers at the Tanah Bumbu Regency Bapenda office. The scope of this research only refers to the procedures for collecting advertisement tax, what obstacles are faced when collecting advertisement tax at the Tanah Bumbu Regency Regional Revenue Agency office.