ANALISIS PENERIMAAN PAJAK DI KANTOR BADAN PENGELOLAAN KEUANGAN DAN PENDAPATAN DAERAH KOTA TOMOHON

Abstract

This research aims to find out how advertising tax is received at the tomohon city regional financial and revenue management agency the method used in this research ie a qualitative method with date collection techniques through interviews,documentation and observation. This research focuses on advertising tax revenues at the tomohon city regional financial and revenue management agency. Date collection techniques include : obsevrvation, interviews, and documentation, The research result show that : 1. Socialization : lack of tax socialization results in low taxpayer understanding and compliance in paying advertisement tax, 2. Responsibility : technical problems in online payments, and low awareness of tax benefits are the main causes of reluctance to pay taxes. 3. Quality of service : lack of trust in the government, as well as low understanding of tax obligations and difficult economic conditions are the main factors in paying taxes.