IMPLEMENTASI PERATURAN DAERAH NOMOR 05 TAHUN 2011 PASAL 2 TENTANG PAJAK REKLAME (STUDI KASUS PADA BADAN PENDAPATAN DAERAH KABUPATEN KUANTAN SINGINGI)

Abstract

The aim of this research is to evaluate Advertisement Tax revenues at the Regional Revenue Agency of Kuantan Singingi Regency. Judging from the type, this research is descriptive qualitative research. This research data was obtained from interviews, observation and documentation. Data analysis used in this research is by reducing data, presenting data and drawing conclusions. Data obtained through interviews is presented in the form of sentence descriptions, in accordance with actual facts. The results of the research concluded that Advertisement Tax revenue at the Kuantan Singing Regency Regional Revenue Agency had not been implemented properly, because it had never reached the predetermined target. In fact, the realization of Advertisement Tax revenue in Kuantan Singingi Regency is far below the set target.