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Journal : Riset Akuntansi dan Manajemen Pragmatis

Analisis sistem dan prosedur pemungutan pajak reklame sebagai upaya peningkatan Pendapatan Asli Daerah di Badan Pendapatan Daerah Kota Manado Karouw, Seren Friska; Sabijono, Harijanto; Walandouw, Stanley Kho
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.120

Abstract

Of the various types of taxes collected by the Manado City Government, advertisement tax is one type of tax that can develop its role in increasing local revenue. This research was conducted with the aim of finding out the system and procedure for collecting advertisement tax as an effort to increase PAD. The methode used is descriptive qualitative method. The research results show that the advertisement tax collection system uses an official assessment system based on Law Number 28 of 2009. The procedure for collecting advertisement tax has been carried out in accordance with Manado Mayor Regulation Number 57 of 2013 concerning Technical Guidelines for Implementation of Advertising Tax Collection. However, it can be seen from the payment procedure that there are still taxpayers who do not carry out their obligations in paying advertisement tax and do not register their advertisement tax objects. It is better for the Manado City Government, in this case the Manado City Regional Revenue Agency, to socialize again to taxpayers about the techniques of advertisement tax collection and prosecute those who break the rules.
Co-Authors Abd Madjid, Zaena Agus Poputra, Agus akay, christian ezra Amelia Adinda Nancy Supit Anis, Valencia Matthew Anneke Wangkar Armedi, Sayni Assa, Yuuki Jonas John Aurelia Indah Molle Baba, Rian M. Barbakem, Dealice Ivana Buabangga, Purigintalita Bukidz, Hendra Wati Bumulo, Regina Amalia Butarbutar, Arian Sumando Calvin Kolompoy, Calvin Chandra, Cherry Agustine Chorras Mandagi Christa Najoan, Christa Christanti Natalia Soei Christoffel Mintardjo, Christoffel Damanik, Crysty Hanna Datu, Christian V. Daud, Andromedha David P.E Saerang David Paul Elia Saerang Debora Angel Pelealu, Debora Angel Deddy Sutrisno Surjaanto Devid Manorek, Devid Devika Korua, Devika Dhullo Afandi Dini, Andi Lombar Djulaiha Fabanyo Duward A.K Panjaitan, Duward A.K Feiby Manus, Feiby Gerungai, Natalia Golose, Virginia Rebecka Hangga Wicaksono Murti Hariyati K. Danial Hartono, Muhammad Adithya Ramdhany Hasna Rahim Heince R. N Wokas, Heince R. N Heince R. N. Wokas Heince R.N Wokas Heince R.N. Wokas, Heince R.N. Hence Wokas Hendrik Gamaliel Herman Karamoy Hetharia, Juliet Marla I Gede Suwetja Ikbal Mananggo, Ikbal Ilat, Veronica Imon, Alfira Irene Indah Panekenan Inggriani Elim Ireine Sari Tangka Iren Tessa Kapoh Ivana Marghareta Londorang Jantje J. Tinangon Jendra Tamalumu Jenny Morasa Jessy D.L Warongan, Jessy D.L Jiaw, Pamela Firginia Johan S.C. Neyland Jullie J Sondakh Kapoh, Marshela Pinly Kapojos, Peter Marshall Karouw, Seren Friska Katemba, Destiana Kaunang, Jessica Ch Kawengian, Pricillia V.E Keintjem, Given Pieter Kodong, Tessa Isabel Koho, Clever Clinton Kojongian, Claudya Koyongian, Ignatius Kuyotok, Weni Cikita Lady Lampa, Lady Latif, Risna Latjandu, Lady Legoh, Kezia Teasalonika Lengkong, Sarah C.G Lidia Mawikere Lie, Meyling Agustin Liwongan Lino, Andrew Lintong, Felia Logor, Ribka Josevira Lumanto, Edgar Gilbert Lumintang, Rovel Dave Ryvalle Luntungan, Haryo P. Mailakay, Dian Christin Makausi, Alma Meita Makausi, Alma Meita Malendes, Daniel Mamahit, Ryan Yngwie Mamuaya, Jeacklin Valenia Mandacan, Mega Wati mandagi, Jaquline imelda Mandagi, Junisa Manoppo, Mentari P. Manumpil, Margarietha S. A. Marchell Tandri, Marchell Mardjun, Geofanny Andreas Martha Marice Koibur, Martha Marice Meily Y. B. Kalalo, Meily Y. B. Melinda Tungka, Melinda Melissa Olivia Tanor, Melissa Olivia Mentang, Fanda Mentari Natalia Puah Minabari, Fadlun Mirki Vici S. Tenda Mogi, Grace B. Montororing, Patricia M. Muhamad Kubrajaya Kader, Muhamad Kubrajaya Muhamad Riski Nindar Muhammad Reza Nangka, Yubilly M.G.R Nangoi, Grace B Nikita Angelita Maria Nangoy, Nikita Angelita Maria Nimiangge, Rona Rosy Novi S. Budiarso, Novi S. Novita Asrilia Moningka, Novita Asrilia Novita Lalensang Novita Lam, Novita Ong, Karina Theresia Oskar Loda Pandelaki, Meggy Marchia Pangarian, Janwelve Ayro Patricia Mamahit Patrick Purnomo, Patrick Pesak, Faneisya Pikirang, Julita Polii, Juvebri Clara Polii, Rivaldo Y. P. Pontoh, Melva Karla Yece Prang, Seruni J. Punusingon, Natalia R. UMBOH, William Raisa Stephanie Janis Ramot Paulus Christian Sitanggang Randy Quido Presley Jacob Rantung, Mario Rawis, Gracela Gloria Regah, Ryan T. Reisty Mangundap Rima Ayu Lestari Rizkiyanty E. Sumarow Robert Lambey Rotinsulu, Glenn Rudy J. Pusung S. E. Mintalangi, Syermi Salaki, Romullo Matthew Salamun, Nurfazria Sambeka, Tirza Melia Samuna, Juwita Natalia Sendytha Eunike Wowor Sengkey, Chrifano Sherly Pinatik Shinta Ismail Siamena, Elfin Sifrid Pangemanan Sifrid S. Pangemanan Sinon Dotulong Sintje Rondonuwu, Sintje Sitaneley, Jennifer N. Sondakh, Thessa F.Y Sonny Pangerapan, Sonny Stanley K Walandow Stanley K. Walandouw Stanley Kho Walandouw Stanly Alexander Stanly W. Alexander Steven J. Tangkuman Steven Tangkuman Suneth, Reza Arfansyah Suratinojo, Rafly Suratinoyo, Ali Kurniawan A. Syermi S.E. Mintalangi Tamalanga, Susi Kristina Tambunan, Erwin H. Tambuwun, Fernando Victory Tangkuman, Steven Josia Theis, Bryan Christian Marchelino Tijow, Anggelita Prichilia Tinamberan, Stacia Treesje Runtu Tulandi, Mesias Ridel Tungka, Isak Brian Tuyu, Anjeli Raysa Ventje Ilat Victorina Z. Tirayoh Viktorina, Kintan Wae, Dominika Walandow, Stenly Kho Wally, Ghina Maurista Walukow, Anggreanny Pratiwi Wandha Marina Supit Watuseke, Ruth Hartinah Weku, Priscillia Westwind Welson, Westwind Winston Pontoh Wowor, Vianny M.L. Wulan D. Kindangen, Wulan D. Yulita Natalia Makaombohe Yusuf, Nadra Yuwinda Lempas