?url_ver=Z39.88-2004&rft_id=1916041013&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=EFEKTIVITAS+PENAGIHAN+PAJAK+REKLAME+BILLBOARD%0D%0AMELALUI+SURAT+TAGIHAN+DAN+PEMASANGAN+STIKER+DALAM%0D%0AMENINGKATKAN+KEPATUHAN+WAJIB+PAJAK+DI+KOTA+BANDAR%0D%0ALAMPUNG&rft.creator=MIRANDA+WIDYA%2C+ASTUTI+&rft.subject=300+Ilmu+sosial&rft.subject=350+Administrasi+publik+dan+ilmu+militer&rft.description=Pajak+reklame+merupakan+salah+satu+jenis+pajak+daerah+yang+mempunyai+peranan%0D%0Apenting+sebagai+sumber+pendapatan+daerah.+Di+Kota+Bandar+Lampung+pendapatan%0D%0Apajak+reklame+belum+maksimal+dikarenakan+rendahnya+kepatuhan+wajib+pajak%0D%0Ayang+dilihat+dari+nilai+tunggakan+pajak+reklame+yang+tinggi.+Dalam+mengatasi%0D%0Apermasalahan+ini+BPPRD+Kota+Bandar+Lampung+melakukan+tindak+penagihan%0D%0Amelalui+pemberian+surat+tagihan+dan+penyegelan+objek+pajak+dengan+stikerisasi.%0D%0ATujuan+penelitian+ini+yaitu+untuk+menganalisis+efektivitas+pelaksanaan+penagihan%0D%0Adalam+meningkatkan+kepatuhan+wajib+pajak+dan+mengidentifikasi+faktor-faktor%0D%0Ayang+mempengaruhi+pelaksanaan+penagihan+pajak+reklame+melalui+surat+tagihan%0D%0Adan+penyegelan+stikerisasi+di+Kota+Bandar+Lampung.+Jenis+penelitian+ini+adalah%0D%0Apenelitian+kualitatif+deskriptif+yang+dikaji+dengan+indikator+efektivitas+menurut%0D%0ADuncan+yang+terdiri+dari+pencapaian+tujuan%2C+integrasi%2C+dan+adaptasi.+Hasil%0D%0Apenelitian+ini+menunjukan+bahwa+pencapaian+tujuan+pelaksanaan+penagihan+pajak%0D%0Areklame+melalui+surat+tagihan+dan+stikerisasi+sudah+cukup+efektif+dengan+tingkat%0D%0Apersentase+realisasi+pada+surat+tagihan+tahun+2022+72%25+dan+pada+tahun+2023+76%25%2C%0D%0Asedangkan+pada+stikerisasi+tahun+2023+sekitar+77%25.+Pada+indikator+integrasi%0D%0Abelum+dilaksanakan+secara+optimal+hal+ini+dikarenakan+aktivitas+sosialisasi+tidak%0D%0Adilakukan+secara+berkala%2C+dan+dilakukan+dengan+memberikan+penyuluhan+kepada%0D%0Awajib+pajak+secara+individu.+Sedangkan%2C+pada+indikator+adaptasi+sudah+cukup%0D%0Aoptimal+dengan+ditinjau+dari+kemampuan+SDM+penagihan+pajak+yang+baik%2C+dan%0D%0Atersedianya+sarana+penagihan+pajak+yang+mendorong+pelaksanaan+penagihan%0D%0Aberjalan+dengan+lancar.+Adapun+beberapa+faktor+yang+mempengaruhi+pelaksanaan%0D%0Apenagihan+pajak+yaitu+dukungan+anggaran+dan+fasilitas+yang+baik%2C+sikap%0D%0Akooperatif+wajib+pajak%2C+pelaksanaan+survey+yang+tidak+merata%2C+dan+gangguan%0D%0Aserver+SIAPAD+yang+menghambat+pembuatan+surat+tagihan.%0D%0AKata+Kunci%3A+Penagihan+Pajak%2C+Surat+Tagihan%2C+Stikerisasi%2C+Kepatuhan+Wajib+Pajak%0D%0A%0D%0ABillboard+tax+is+one+type+of+local+tax+that+has+an+important+role+as+a+source+of%0D%0Alocal+revenue.+In+Bandar+Lampung+City%2C+billboard+tax+revenue+has+not+been%0D%0Amaximized+due+to+low+taxpayer+compliance+as+seen+from+the+high+value+of%0D%0Abillboard+tax+arrears.+In+overcoming+this+problem%2C+BPPRD+Bandar+Lampung+City%0D%0Aconducts+billing+actions+through+the+provision+of+billing+letters+and+sealing+tax%0D%0Aobjects+with+stickers.+The+purpose+of+this+study+is+to+analyze+the+effectiveness+of%0D%0Abilling+implementation+in+improving+taxpayer+compliance+and+identify+factors+that%0D%0Ainfluence+the+implementation+of+billboard+tax+billing+through+billing+letters+and%0D%0Asealing+stickers+in+Bandar+Lampung+City.+This+type+of+research+is+descriptive%0D%0Aqualitative+research+studied+with+effectiveness+indicators+according+to+Duncan%0D%0Awhich+consists+of+goal+achievement%2C+integration%2C+and+adaptation.+The+results+of%0D%0Athis+study+indicate+that+the+achievement+of+the+objectives+of+the+implementation+of%0D%0Abillboard+tax+collection+through+bills+and+stickers+is+quite+effective+with+a%0D%0Apercentage+level+of+realization+on+bills+in+2022+72%25+and+in+2023+76%25%2C+while+on%0D%0Astickers+in+2023+around+77%25.+The+integration+indicator+has+not+been+implemented%0D%0Aoptimally%2C+this+is+because+socialization+activities+are+not+carried+out+regularly%2C+and%0D%0Aare+carried+out+by+providing+counseling+to+taxpayers+individually.+The+adaptation%0D%0Aindicator+is+quite+optimal+in+terms+of+the+ability+of+good+tax+collection+human%0D%0Aresources%2C+and+the+availability+of+tax+collection+facilities+that+encourage+the%0D%0Aimplementation+of+collection+to+run+smoothly.+There+are+several+factors+that%0D%0Ainfluence+the+implementation+of+tax+collection%2C+namely+budget+support+and+good%0D%0Afacilities%2C+cooperative+attitudes+of+taxpayers%2C+uneven+survey+implementation%2C+and%0D%0ASIAPAD+server+disruptions+that+hinder+the+production+of+bills.%0D%0AKeywords%3A+Tax+Billing%2C+Collection+Letter%2C+Stickerization%2C+Taxpayer+Compliance.&rft.publisher=FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK&rft.date=2023-11-14&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F77098%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F77098%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F77098%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++MIRANDA+WIDYA%2C+ASTUTI+++(2023)+EFEKTIVITAS+PENAGIHAN+PAJAK+REKLAME+BILLBOARD+MELALUI+SURAT+TAGIHAN+DAN+PEMASANGAN+STIKER+DALAM+MENINGKATKAN+KEPATUHAN+WAJIB+PAJAK+DI+KOTA+BANDAR+LAMPUNG.++FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F77098%2F