The goals to be achieved in this profesional placement to know imposition of advetisement tax procedure tax at the Bakeuda Purbalingga regency and the evaluate the procedure between applied in Bakeuda with Local Regulations that regulate the advertisement tax.
Imposition of advetisement tax procedure in Purbalingga regency is based on Regulation No. 21 of 2015 Purbalingga regency because there is no recent law regulating advertisement tax. On this local regulation explained the advertisement tax collector is DPPKAD and the advetisement has permitted by KPMPT. On collecting tax, DPPKAD is divided into 2 division, the collector and financial departement. The parts used on advertisement tax is applying advertisement license, SKPD, SSPD, and paid off tax sticker. In other ways calculation rate of advertisement tax by multiplying the rent of advertisement (NSR) with the applied rate.
In early 2017 DPPKAD has reformed into Badan. The reform affected the naming of DPPKAD change into BAKEUDA. On this event also causing task reform on the jobs description. BAKEUDA split into 2 division; Penagihan, Penerimaan, dan Pelaporan (P3) and Pelayanan, Pendataan, Penilaian dan Penetapan (P4). Each division has funding officer to manage the financial. Both P3 and P4 has responsibility on imposition advertisement tax. Before the tax imposition, taxpayer must have applying advertisement license from KPMPT, now has changed into DPMPTSP. Bakeuda use applying advertisement license, SKPD, SSPD, and paid off tax sticker.