Efektivitas penerimaan pajak reklame tahun 2007 hingga 2009 terhadap pendapatan asli daerah kota Surakarta

Sekartaji, Risang Galuh

Abstrak Tax withdraw is the realization of society’s dedication according to do their tax duty, which is needed to finance the country development. The aim of this thesis is to know the effectivity of advertisement tax and it growth in Solo city, and also to know what is the obstacles of advertisement tax collection. The result of this thesis show that the effectivity of advertisement tax in Solo city is effective enough. It’s showed at the percentage of the advertisement tax which always increase every year. Beside that there’s also some obstacles that appears in tax withdraw, such as the limited of tool publisher, advertisement monitoring, and the less cognizance of public to pay the tax, and many more. The result of this thesis provide a basis for the writer to submit some suggestions to streamline the withdraw of advertisement tax system, such as give the heavy punishment to people who didn’t pay their tax duty, streamline the performance of monitoring team to collect data and increase the tools to give the maximal result of work.