Evaluasi sistem pemungutan pajak reklame dengan metode official assessment system di DPPKA kota Surakarta

Oleh :
Eko Yunanto - F3407096 - Fak. Ekonomi dan Bisnis

Abstrak Advertisement tax is one of the region tax that has important contribution to the government income. The purpose of this research is to know how is the system of advertisement tax collection in DPPKA of Surakarta City, to indentify the obstacles that found in collection the tax and to know the effort that was taken. The research was taken by observation method, interview method, documentation and literature research, The result of the research is DPPKA still have any problem although the income always increase during three last year in 2007-2009. The conclusion of this research are the system collection that taken was good enough, unawareness has become the first obstacle that is hard to handle, and the government keep doing socialiszation to the public to solve the obstacle that faced. Based on the result of the research, the researcher gives some suggestion to the DPPKA of Surakarta City should be apply strict punishment to the tax payer who out of rule and give the best quality of the service.