ANALISIS PERUBAHAN TARIF PAJAK HIBURAN SESUAI PERDA NO.3 TAHUN 2015 TERHADAP PENERIMAAN PAJAK DAERAH (Studi Kasus pada Dinas Pelayanan Pajak Provinsi DKI Jakarta)

MARITO.S, PINTA (2016) ANALISIS PERUBAHAN TARIF PAJAK HIBURAN SESUAI PERDA NO.3 TAHUN 2015 TERHADAP PENERIMAAN PAJAK DAERAH (Studi Kasus pada Dinas Pelayanan Pajak Provinsi DKI Jakarta). D3 thesis, Universitas Negri Jakarta.

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Abstract

Pinta MARITO.S. 8323136432. Analysis of Entertainment Tax Rate Changes According to Perda No.3 Tahun 2015 Tax Revenue of Regional.. Program Studi DIII Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This paper has a background of concerns about changes in the amount penggenaan entertainment tax on some objects of entertainment tax on Regulation No.13 of 2010 as outlined in Pernda No.3 in 2015 due to tariffs that do not correspond with the development of this saart entertainment. This paper is based on observations made at the Dinas Pelayanan Pajak Provinsi DKI Jakarta. The method used is descriptive method qualitative data collection techniques such as observation, interviews, literature study, and documentation. From this research we can conclude that the change of tariffs on certain types of taxes and tax types based on class division. For entertainment tax revenue in 2015 after the enactment of Regulation No. 3 of 2015 memperilhatkan satisfactory results with the reception of Rp. 608,548,867,618 and contribution to local tax revenue of 2.09%. Keywords: Policy Implementation, Entertainment Tax

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