EVALUATION OF DOBO CITY STREET LIGHTING TAX COLLECTION AND REPORTING AT PT. PLN (PERSERO) ARU ISLANDS DISTRICT

Abstract

This research aims to evaluate the mechanism for collecting and reporting Dobo City Street Lighting tax at PT. PLN (Persero) Aru Islands Regency. Tax is a mandatory contribution to the state owed by an individual or body that is coercive based on law, without receiving direct compensation and is used for state needs for the greatest prosperity of the people. In the development of this area, taxes play an important role in development, such as the public street lighting tax which is regulated in the Aru Islands Regency Regional Regulation Number 6 of 2017 concerning public street lighting tax which is a tax on the use of electricity whether generated independently or obtained from other sources and also individual or corporate taxpayers which includes paying taxes, withholding taxes and collecting taxes in accordance with the provisions of regional tax regulations. This type of research is descriptive qualitative research that adjusts the opinions of the researcher and the source. The results of this research show that PJU tax collection at PT. PLN (Persero) Dobo City is carried out in accordance with Regional Government regulations in paying each community's account as well as automatic deductions for purchases. credit tokens with a PJU tax rate of 10%. Meanwhile, PJU tax reporting at PT PLN (Persero) Dobo City is carried out centrally, where all electricity customer payments are made through electricity accounts at PLN Dobo.