Oleh:
RAHMAT RASDI
Mahasiswa Jurusan PPKn FIS Universitas Negeri Makassar
ANDI KASMAWATI
Dosen Jurusan PPKn FIS UNM
ABSTRACT: This study aims to: 1) Knowing and gives an overview of planning
the installation of billboards by governments Pangkep 2) Knowing and gives an
overview of the implementation of advertisement taxation in service revenues of
Regency Pangkep and 3) Knowing and gives an overview of oversight
advertisement tax that has been done by the Government Pangkep. To achieve
these objectives the researchers used a technique of collecting data through
observation, interviews, and documentation. Data have been obtained from the
results of the study were processed using qualitative analysis to find and gives an
overview of planning the installation of billboards by governments Pangkep,
knowing and gives an overview of the implementation of advertisement taxation
in service revenues of Regency Pangkep and know and gives an overview of
supervision of advertisement tax that has been done by the Government Pangkep.
The results of this study show that: 1) Advertisement Tax Management Plan in
terms of targeting the advertisement tax in Pangkep are in accordance with the
applicable provisions in the District Pangekp 2) Implementation in this case is the
collection of taxes. In terms of tax collection is still no problems were found as
the low awareness of the taxpayer that individuals and companies about the
importance of tax payment 3) Monitoring carried out by Revenue in the
Advertising Tax Management is maximal.
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