Prosedur penyediaan dan pemesanan pita cukai hasil tembakau pada kantor pengawasan dan pelayanan bea dan cukai tipe A Surakarta

Oleh :
Ayuningrum Desy H - D1506011 - Fak. ISIP

ABSTRACT This Research aims to know procedure in providing and ordering band tax of tobacco and its regulations, soothe result of this research can be used as consideration material in providing and ordering tax band in the next time in order to be carried out better . The research which is done in the controlling and serving office of Tax type A Surakarta is a descriptive research, that uses primary and secondary data with data collecting technique which is performed trough on the spot field study, those are observation, interview, library study, and documentation which is indirectly done against documents of providing and ordering tobacco tax band procedure. So that from all of the entire data collected, qualitative analysis is done. Based on the result of the research which has been done by author, it can be said that procedure of providing and ordering tobacco tax band in the office of tax band control and service Type A Surakarta which can be said well. The author said well because the procedure and the service of tobacco band tax which were provided, is clear and easy to be understood. However Barrier in providing and ordering tobacco band tax is still happened, among of them are the tobacco band tax band which has been ordered, but it is not attached on the cigarette pack, so it is returned again or like there is a late in the payment from the employer, there is a lot of breaks, there is tax band imitating, and there is still the using of trace tax band. There are also preventing effort to prevent that barriers, those are sanction which are given to everyone or parties broke the rule, give counseling concerning with taxpayer obligation and Tax Officials visit directly to fabrics or little and middle business (UKM) which produce cigarette. A few of suggestions which can be given by author are that In order that the office of Tax Control and Service Type A Surakarta remains and struggle to make their achievement in doing procedure of tobacco tax band and also to be motivated in working, doing service better in providing and ordering tobacco tax band in order to make easier to the cigarette employer in ordering tobacco tax band which of course give positive impact and give profit to both tobacco employer and the office of Tax Control and Service Type A Surakarta.