Pelaksanaan pemungutan pajak hiburan insidental di kota Surakarta

Oleh :
Linda Purnomo - F3410109 - Fak. Ekonomi dan Bisnis

The purpose of this research is to implementation of incidental entertaiment tax collection. The step of this research is done by comparing between theory and reality. According to interview technique by the tax collector, observation in the reality and literature by the documents. Analysis performed in the office of DPPKA of Surakarta. The result of the research are taxpayers who are late porporation ticket. The conclusion of this research are the lacks of awareness abaout the importance of taxpayers porporation, voting procedures that still can not be understood by taxpayers, and no grooves on the procedures attached porporation. Based on the result of research, the researcher give some suggestion to increase income of district from incidental entertainment tax are the government should make a rule about incidental entertaiment and make a groove procedures attached porporation in the DPPKA Surakarta. Keywords: porporation, incidental type of entertainment tax collection.