MEKANISME PENGHITUNGAN, PELAPORAN, DAN PENYETORAN PAJAK PARKIR TAHUN 2017 MENURUT PERATURAN DAERAH PADA PT. PRADANA ENERGI GEMILANG
DOI:
https://doi.org/10.34127/jrakt.v3i2.244Abstract
Abstract
PT. Pradana Energi Gemilang was established based on Deed No. 16 dated July 6, 2015 by Notary Indra Junardi, SE. SH. M.Kn in Jakarta. Until now, PT. Pradana Energi Gemilang is determined to remain a company that always prioritizes service quality and value through honesty, proactive attitude, friendliness and self-development and continuously strives for corrective actions in all fields. With the rapid growth and development especially in the Economy & Business sector, PT. Pradana Energi Gemilang is keen to participate as a businessman in it, as well as aiming to create jobs and create efficient and successful business for all of us, one of which is the business sector of parking management. Target of PT. Pradana Energi Gemilang is by creating security and comfort as a manifestation of customer satisfaction. By managing the overall operational professionally and regularly. Parking tax is a tax that has a positive contribution to improving regional financial capacity. This observation aims to find out whether PT. Pradana Energi Gemilang as a Parking Tax Taxpayer has implemented his tax obligations in accordance with the applicable tax regulations. Law Number 28 of 2009 and South Tangerang Mayor Regulation Number 64 of 2011 as the implementation rules.
Keywords: Parking Tax, Regional Tax.References
Ikatan Akuntan Indonesia.2015. Modul Pelatihan Pajak Terapan Brevet AB Terpadu. Jakarta: Ikatan Akuntan Indonesia.
Mardiasmo. 2018. Perpajakan Edisi Terbaru 2018. Yogyakarta: ANDI
Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009.
Undang-Undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.
Peraturan Daerah kota Tangerang Selatan No. 7 Tahun 2010 tentang Pajak Daerah.
Peraturan Wali Kota Tangerang Selatan Selatan Nomor 64 Tahun 2011 tentang Tata Cara Pengelolaan Pajak Daerah Non PPB dan BPHTB.
Pohan, Chairil Anwar. 2017. Pembahasan Komprehensif Perpajakan Indonesia Teori dan Kasus (Dilengkapi Tax Amnesty) Edisi 2. Jakarta: Mitra Wacana Media.
Rahayu, Siti Kurnia. 2017. Perpajakan Konsep dan Aspek Normal. Bandung: Rekayasa Sains.
Sudirman, Rismawati dan Antong Amiruddin. 2016. PERPAJAKAN Pendekatan Teori dan Praktik di Indonesia. Malang: Empat due Med.