CD Skripsi

Pengawasan Pemungutan Pajak Sarang Burung Walet di Kecamatan Tualang Kabupaten Siak

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The collecting of swallow bird's nest in Tualang sub-district is technically carried out by UPT of Revenue Service, Financial Management and Asset of Tualang District as tax collector. The realization of wallet bird nest tax collection decreased or did not reach the target set in 2015 and 2016. This was identified because the tax collector is not sufficient in conducting supervision by conducting a direct examination on the suitability of tax documents with the results of operations in the location of bird nest breeding.
his research, using the theoretical concept used is the supervision theory proposed by Manullang (2008) as a research instrument, which to measure supervision of tax collection of bird's nest must be standards and the size of the first, then held the scoring act and act correction if it deviates from the standard (conditions set). This research uses qualitative descriptive method of data collection techniques include interviews, observation and documentation study.
The results showed that the monitoring of bird nest tax collection has not been optimally implemented. Tax collection of the nest has not reached the established tax target. Supervision has not been done by examination, either by requesting information on the taxpayer or borrowing / checking the sale and purchase document of swallow's nest from the taxpayer so that the assessment actions conducted UPT income, Financial Management and Asset of the District Tualang only through examination of taxpayer documents without any conformity by inspection and direct monitoring of the business or the sale of bird nest breeding.

Keywords: Monitoring, Local Tax, Withholding Tax, Tax Payer.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

01 03.117 (0107)

Penerbit

Pekanbaru : Universitas Riau – FISIP – Ilmu Administrasi Negara., 2017

Deskripsi Fisik

vi, 85 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

01 03.117 (0107)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

ADMINISTRASI NEGARA

Info Detail Spesifik

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Pernyataan Tanggungjawab

JAKA

Versi lain/terkait

Lampiran Berkas

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