intensifikasi-dan-ekstensifikasi-pemungutan-pajak-reklame-dalam ...
intensifikasi-dan-ekstensifikasi-pemungutan-pajak-reklame-dalam ...
intensifikasi-dan-ekstensifikasi-pemungutan-pajak-reklame-dalam ...
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6.Sistem Pemungutan Pajak .................................................... 25<br />
7. Subjek <strong>dan</strong> Objek Pajak ...................................................... 25<br />
H. Pajak daerah ............................................................................. 26<br />
1. Pengertian Pajak Daerah ..................................................... 26<br />
2. Pengelompokan Pajak Daerah ............................................. 27<br />
3. Prosedur Pendaftaran Wajib Pajak/Retribusi Daerah ......... 28<br />
I. Pajak Reklame ........................................................................... 28<br />
1. Pengertian Pajak Reklame ................................................... 28<br />
J. Optimalisasi ............................................................................... 29<br />
1. Pengertian Optimalisasi ...................................................... 29<br />
a. Intensifikasi ...................................................................... 30<br />
b. Ekstensifikasi ................................................................... 31<br />
BAB III METODE PENELITIAN .......................................................... 33<br />
A. Jenis Penelitian ……………………………………………... 33<br />
B. Fokus Penelitian ..................................................................... 34<br />
C. Lokasi Dan Situs Penelitian ................................................... 35<br />
D. Sunber <strong>dan</strong> Jenis Data ............................................................ 35<br />
E. Teknik Pengumpulan Data ..................................................... 36<br />
F. Instrumen Penelitian .............................................................. 37<br />
G. Analisis Data .......................................................................... 37<br />
BAB IV PEMBAHASAN .......................................................................... 39<br />
A. Penyajian Data Umum ............................................................ 39<br />
1. Gambaran Umum Kabupaten Mojokerto ........................... 39<br />
a. Sejarah Singkat Kabupaten Mojokerto ............................ 39<br />
b. Kondisi Geografis <strong>dan</strong> Jumlah Penduduk........................ 41<br />
c. Potensi Ekonomi .............................................................. 42<br />
d. Transportasi ..................................................................... 43<br />
2. Gambaran Umum Dipenda Kabupaten Mojokerto ............. 44<br />
a. Tupoksi Dinas Pendapatan Kabupaten Mojokerto .......... 44<br />
b. Struktur Organisasi ......................................................... 48<br />
3. Gambaran Umum Sistem Pemungutan Pajak Reklame ...... 49<br />
a. Dasar Hukum ................................................................... 49<br />
b. Pengertian Reklame ......................................................... 49<br />
c. Objek <strong>dan</strong> Subjek Pajak .................................................. 49<br />
d. Dasar Pengenaan Pajak Reklame .................................... 51<br />
e. Nilai Strategis Suatu Lokasi ............................................ 52<br />
f.Persyaratan Pembayaran Pajak Reklame .......................... 51<br />
g. Prosedur Pendaftaran Wajib Pajak Daerah ..................... 52<br />
h. Prosedur Pelaksanaan Pemungutan Pajak Reklame......... 53<br />
i. Masa Pajak Rekalme......................................................... 53<br />
j. Ketentuan Lokasi Pemasangan Reklame ......................... 53<br />
k. Cara Penghitungan Pajak Reklame ................................. 54<br />
l. Tarif Pajak Reklame ......................................................... 55<br />
4. Potensi Reklame Di Kabupaten Mojokerto ......................... 57<br />
5. Pendapatan Asli Daerah Kabupaten Mojokerto .................. 58<br />
a. Realisasi Pendapatan Asli Daerah.................................... 58<br />
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