Analisis perhitungan pemungutan dan pelaporan pajak reklame atas pemasangan billboard pada CV Karya Wenang Manado

Authors

  • Tessalonica Rorong Sam Ratulangi University
  • Novi Swandari Budiarso Sam Ratulangi University
  • Christian Datu Sam Ratulangi University

DOI:

https://doi.org/10.58784/rapi.71

Keywords:

tax calculation, tax collection, tax reporting, advertisement tax

Abstract

Regional tax is collected to fund the development of a region and demonstrates the community's active participation in financing government and regional development. Advertisement tax is imposed on taxpayers who promote products. This research aims to determine the calculation, collection, and reporting of Advertisement Tax at CV Karya Wenang Manado, in accordance with Manado City Regional Regulation No.2 of 2011 concerning Regional Taxes.  This study uses a qualitative descriptive research approach to investigate the calculation, collection, and reporting of Advertisement Tax at CV Karya Wenang. The findings indicate that the company adheres to Manado City Regional Regulation No.2 of 2011 regarding Regional Taxes, thus avoiding errors and sanctions.

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Published

2024-01-03

How to Cite

Rorong, T., Budiarso, N. S., & Datu, C. (2024). Analisis perhitungan pemungutan dan pelaporan pajak reklame atas pemasangan billboard pada CV Karya Wenang Manado. Riset Akuntansi Dan Portofolio Investasi, 2(1), 1–8. https://doi.org/10.58784/rapi.71

Issue

Vol. 2 No. 1 (2024)

Section

Article

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Copyright (c) 2024 Tessalonica Rorong, Novi Swandari Budiarso, Christian Datu

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