KEBIJAKAN PEMERINTAH DAERAH TERHADAP KETIDAKPATUHAN PEMBAYARAN PAJAK REKLAME SERTA REKLAME ILEGAL DI KABUPATEN PURBALINGGA

SUSANTO, INDRA (2013) KEBIJAKAN PEMERINTAH DAERAH TERHADAP KETIDAKPATUHAN PEMBAYARAN PAJAK REKLAME SERTA REKLAME ILEGAL DI KABUPATEN PURBALINGGA. Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

Advertisement are object, tools, actions, or the media that according to the form, structure and style manifold for commercial purposes, is issued to introduce, encourage or commend a product, service or person or to attract public attention to a product, service or person who placed or which can be seen, read or heard of a place by the public except those carried out by Government. Implementation advertisement in Purbalingga Regency Regional Regulation No. 3 Year 1993 0n Cleanliness, Order and Beauty in the Purbalingga Regency, Regional Regulation No. 05 Year 2007 on Advertisement Tax an Purbalingga Regent Decree No. 12 Year 2003 regarding Appointment of Region/Zone Advertisement. The purpose of this research was to determine the policy of Regional Government towards payment of Advertisement Tax noncompliance that occurred in Purbalingga Regency and Regional Government to determine policy for the presence of illegal advertisement in Purbalingga Regency. Regional Government Policy Purbalingga Regency of nonpayment of advertisement tax as well as illegal advertisement in sanctioned by revocation, demolition, foreclosure and or administrative sanctions. Sanctions for non-compliant taxpayer can be emphasized by the Department of Finance and Asset Management Revenue Regional Purbalingga by raising nominal fine of 5 (five) times the original penalty of 2% (two percent) to 10% (ten percent). And for the Organization of illegal advertisement, Civil Service Police Unit (municipal police) actions admonitions either in writing or orally.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Indriati Amarini, S.H. M, Hum dan Rahtami Susanti, S.H, M.Hum
Uncontrolled Keywords: Policy, Taxation and Advertisement
Subjects: K Law > K Law (General)
Divisions: Fakultas Hukum > Ilmu Hukum
Depositing User: Danarto Kh
Date Deposited: 02 Feb 2018 01:48
Last Modified: 02 Feb 2018 01:48
URI: http://repository.ump.ac.id/id/eprint/7362

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