Advertisement Tax Collection Procedures For Regional Revenue Bodies Of Dumai City
Keywords:
Tax, Advertisement, Bad CreditAbstract
Local taxes are one of the main sources of revenue for an area that is paid by the people. Local taxes are also a collection fee that can be imposed by the government based on the provisions of laws and regulations as well as a form of concern from the public or taxpayers to jointly carry out the obligation to pay taxes to assist the government in improving development. This research uses a qualitative approach. By conducting in-depth interviews to get to the work unit that takes care of the advertisement tax. The research findings obtained information that the factors causing the obstacles in collecting advertisement tax in Dumai City cannot be separated from the role of the Dumai City Regional Revenue Agency itself as a collector and the community of taxpayers. Efforts to overcome bad debts continue to be made to prevent a decrease in tax revenue.
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