ANALISIS KEPATUHAN WAJIB PAJAK ATAS PEMBAYARAN PAJAK REKLAME DI PONOROGO

Trisnasari, Winda Dwi (2024) ANALISIS KEPATUHAN WAJIB PAJAK ATAS PEMBAYARAN PAJAK REKLAME DI PONOROGO. D3 thesis, Universitas PGRI Madiun.

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Abstract

Advertisement tax is one source of regional tax revenue which is used to support regional development. This study aims to determine the level of taxpayer compliance in paying advertising tax in Ponorogo Regency in 2019-2023. This research was conducted using primary and secondary data obtained from the Ponorogo Regency Regional Financial and Asset Management Revenue Agency through observation, interviews and documentation. This type of research is descriptive qualitative with a case study approach. The results of this research show that: 1) The level of compliance of advertising tax payers in 2019-2023 decreased due to arrears in advertising tax payments. 2) The obstacles that arise are the lack of awareness of taxpayers in paying taxes, the economic factors of taxpayers, and the lack of attention of taxpayers regarding the deactivation of permits. 3) Efforts that can be made are carrying out in-depth outreach regarding advertising tax, giving strict fines to taxpayers who do not comply, freezing and revoking permits as taxpayers, and making it easier to pay advertising tax.

Item Type:	Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci:	Taxpayer Compliance; Tax Payments; Advertisement Tax
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User:	TRISNASARI DWI WINDA
Date Deposited:	16 Aug 2024 03:24
Last Modified:	16 Aug 2024 03:24
URI:	http://eprint.unipma.ac.id/id/eprint/1601

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