Prosedur Pemungutan PBJT Atas Jasa Parkir Oleh Badan Pendapatan Daerah Kabupaten Situbondo

Abstract

Final Project Report on Procedures for Collecting Taxes on Certain Goods and Services for Parking Services The internship was conducted at the Bapenda Situbondo. The data collection methods included quantitative data such as the targets and actual revenue received by the region, as well as qualitative data from field observations and interviews. The results of the Internship are a tangible representation of the practical work carried out directly at the office of the Regional Revenue Agency of Situbondo Regency. The collection of the PBJT for Parking Tax uses a Self-Assessment system, meaning it is calculated, reported, and paid by the taxpayers themselves. Each taxpayer pays the tax owed according to the tax assessment letter. Reporting PBJT for Parking Services determines the applicable tax rate, and the Regional Revenue Agency of Situbondo Regency will issue a Regional Tax Assessment Letter. Payment of PBJT for Parking Services is made to the regional treasury within the time specified in the Regional Tax Bill Calculation Letter. Payment of PBJT for par