FAKTOR YANG MEMPENGARUHI KURANG OPTIMALNYA TARGET PAJAK REKLAME DI KABUPATEN PATI TAHUN 2014

Abstract

The purpose of this research is to know the factors leading to a less than optimal 2014 advertisement tax target to find out how to overcome the problems that result in advertisement tax 2014 in Kabupaten Pati is not on target. The method used in the study this is a qualitative method or method of data processing with discussion on a basis theoretical with primary and secondary data sources. Data collection technique conducted through the method of observation and documentation. The results indicate that the background is not achieving the target the 2014 recurring tax is not subject to advertisement taxes on Pilkada because it does not contain commercial value according to Regulation No. 3 of 1998 on Advertisement tax. As for many taxpayers who have not paid billboards who have not paid the bill yet or have no board installation permission billboard. And the lack of strict disciplining by officers regarding Tax Arrears who have not paid off or have the advertisement tax permit. Suggested there are some efforts to overcome this. Internal effort overcome of course there must be performance from BPKAD and society itself. Wrong one with a raid related to the rise of several billboards that have not have permission. In addition to overcoming the advertisement tax to fit the target is by conducting socialization for seminars, media and over the internet. Through the socialization is expected to realize how the importance of tax society billboard.