Mekanisme Pemungutan Pajak Reklame melalui Sistem Pajak Daerah Sidoarjo (PDS) pada Badan Pelayanan Pajak Daerah Kabupaten Sidoarjo

Abstract

Local taxes are one of the main sources of revenue for an area that is paid by the people. Local taxes are also a collection fee that can be imposed by the government based on the provisions of laws and regulations as well as a form of concern from the public or taxpayers to jointly carry out the obligation to pay taxes to assist the government in improving development. Research uses qualitative and quantitative approaches. By conducting in-depth interviews with the work unit that manages advertising tax. The advertising tax rate in Sidoarjo Regency is 25%. The advertising tax collection mechanism begins when the Taxpayer approaches the Sidoarjo Regency Regional Tax Service Agency with a letter of permit for advertising and then submits an application for a new or extended advertising tax object through the e-advertisement service on the official website. After going through the calculation and verification process by a programmed system, the Taxpayer will receive an assessment letter and then make payment. The evaluation of this program is that it will have a positive impact on the community which will promote their business, ease of control over the distribution of advertising points and ease of supporting regional income achievements that will be better and more measurable in the Sidoarjo Regency environment.