EKSISTENSI SURAT PEMBERITAHUAN PAJAK DAERAH (SPTPD) DALAM PROSEDUR PERIJINAN USAHA HOTEL DI KABUPATEN SERANG BERDASARKAN SISTEM PERATURAN DAERAH KABUPATEN SERANG NOMOR 5 TAHUN 2010 TENTANG PAJAK DAERAH

• Main Authors: , Lalu Farhan Nugraha, S.H., , Adrianto Dwi Nugroho, SH.,Adv.,LL.M.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2014
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/128855/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=69228
• Institution: Universitas Gadjah Mada

This research was motivated by the indications of irregularities in the hotel business licensing and tax collection dikabupatn Attack hotel, where the hotel tax SPTPD submitted by the taxpayer is often used formal basic hotel business licensing. The purpose of this study is: 1) To gain clarity about...