Analisis Penerapan Peraturan Walikota Samarinda No 2 Tahun 2019 Tentang Sistem dan Prosedur Pemungutan Pajak Daerah (Studi Pada Badan Pendapatan Daerah Kota Samarinda)

Abstract

Desi Batara. Analysis of the Application of the Samarinda Mayor's Regulation No. 2 of 2019 concerning Regional Tax Collection Systems and Procedures (Study on the Regional Revenue Agency of Samarinda City). Supervised by Mrs. Dwi Risma Deviyanti and Mr. Rusliansyah. This study aims to determine the application of bookkeeping procedures and regional tax reports in the city of Samarinda. The analytical tool used in this research is descriptive qualitative in the form of a checklist table for accounting procedures and tax reports in Articles 58, 59, and 60 of Perwali Samarinda No. 2 of 2019 concerning Regional Tax Collection Systems and Procedures. The results of the study indicate that the implementation of the Bookkeeping and Tax Reporting Procedures carried out by the Regional Revenue Agency of Samarinda City is quite implemented but has not been maximized.

Keywords: advertising tax, hotel tax, application analysis