PELAKSANAAN PEMUNGUTAN PAJAK SARANG BURUNG WALET DI KECAMATAN LIMA PULUH OLEH DINAS PENDAPATAN DAERAH KOTA PEKANBARU

Main Article Content

Mona Despita Ningsih La Ode Syarfan

Abstract

Local Tax is a source of local revenue in carrying out development which includes taxes of bird's nest, every entrepreneur swiftlet nests are required to pay tax in accordance with the Regulation of Urban Pekanbaru Number 10 Year 2011 on Swallow's Nest, in the District Fifty found 34 (thirty-four ) of bird's nest entrepreneurs who do not carry out the payment of taxes. executor of the tax collection of bird's nest is the Regional Revenue Office Pekanbaru. The purpose of this study was to examine the implementation of tax collection of bird's nest as well as to determine the obstacles in the implementation of tax collection of bird's nest. The method used in this research is descriptive survey with qualitative and quantitative approaches. based on the results of data analysis found that the tax collection of bird's nest as seen from the registration and data collection, determination, payment and billing quite accomplished

Article Details

How to Cite
NINGSIH, Mona Despita; SYARFAN, La Ode. PELAKSANAAN PEMUNGUTAN PAJAK SARANG BURUNG WALET DI KECAMATAN LIMA PULUH OLEH DINAS PENDAPATAN DAERAH KOTA PEKANBARU. PUBLIKA, [S.l.], v. 2, n. 1, p. 59-67, july 2018. ISSN 2502-0757. Available at: <http://journal.uir.ac.id/index.php/JIAP/article/view/1939>. Date accessed: 22 oct. 2018.
Section
Articles

Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.