EFEKTIVITAS PENERIMAAN PAJAK ATAS BEA MATERAI DI KOTA PALEMBANG PADA KANTOR POS PALEMBANG TAHUN 2013 – 2016
Daftar Isi:
- Thesis entitled "The Effectiveness of Tax Receipts on Stamp Duty on Palembang Post Office In Palembang City Year 2013 - 2016. Research in this thesis in the background by a tax revenue activity on this stamp duty is one of the largest categories of state income tax. Stamp duty is a tax that directly goes into the State Treasury. Recently the rise of the manufacture of fake stamps that have been circulating throughout Indonesia. This can also affect the decline in state revenue for this stamp duty. Besides that, from the data in Table 1, it can be estimated that the effectiveness of stamp duty is not yet effective because revenue / sales of stamp duty rose and decreased for the following year. The reason is that the author is interesting to conduct research on stamp duty. 1. The formulation of the problem in this thesis is ( 1) How effective is the tax revenue on stamp duty in the city of Palembang in 2013-2016? (2) How big is the level of tax efficiency on stamp duty in the city of Palembang in 2013 - 2016? 2. The data used in this study are primary data and secondary data, primary data obtained by interviewing the post office head, financial manager stamp duty, staff who input stamp data while secondary data secondary data is obtained from books, magazines, journals, papers and internet The research method used in this study is using qualitative methods. Can be drawn the conclusion, Effectiveness of stamp duty revenue in the city of Palembang from 2013 to 2016 down. So it can be said that the stamp duty revenue is "not effective" due to unstable income.