PROSEDUR PENDAFTARAN, PENDATAAN DAN PEMUNGUTAN PAJAK HIBURAN DI BADAN PENDAPATAN DAERAH KOTA PEKANBARU

Abstract

The writing of this final project is carried out at the Pekanbaru City Regional Revenue Agency which is located at Lotus Street No.18, Karam Island, Sukajadi District, Pekanbaru City, Riau Province. This study aims to find out how the procedure for registration, data collection and entertainment tax collection at the Pekanbaru City Regional Revenue Agency. The method used to collect data in this study by means of interviews, observation and documentation. The registration procedure is carried out by filling out the form provided by BAPENDA until it is confirmed and given an NPWPD card by the Head of BAPENDA, the taxpayer data collection is carried out by the unit related to the taxpayer filling out the data collection form and collecting the entertainment tax is carried out submitting the SPTPD by attaching the SSPD which has been stamped by the treasurer of the agency recipient. Or designated bank. Taxpayers who do not register the entertainment tax with the Regional Revenue Agency, will be carried out in-service data collection by field officers.