ANALISIS DASAR PENGENAAN PAJAK REKLAME/NILAI SEWA REKLAME DI KOTA PADANG

WALDI, WALDI (2015) ANALISIS DASAR PENGENAAN PAJAK REKLAME/NILAI SEWA REKLAME DI KOTA PADANG. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to discuss how the treatment of billboards in the city of Padang, ranging from licensing procedures billboards, license extension, to the calculation and payment of the advertisement tax. Advertisement The licensing process is quite complicated because it involves and the approval of five government agencies or work units. Results of this research also shows that the advertisement tax receipts and contributions to local revenues are still relatively low, the low acceptance of these can not be separated from some of the constraints faced, such as the subject of taxes, compulsory tax collection apparatus and natural events such as earthquakes 2009 ago, which hit the city of Padang

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