Abstract
The purpose of this study was to determine the level of contribution of the advertisement tax on revenue, which in the era of regional autonomy, local governments are required to always improve the reception area, such as an increase in local tax revenue through advertising tax receipts. This research applies descriptive analysis method, wherein the method is used to provide a systematic explanation, actual and accurate statement of fact, and just describe situations or events not to seek or explain the relationships and testing hypotheses. From the analysis of the data shows that Sukoharjo advertisement tax revenue from the year 2012-2016 reached an average of 119.02%.Advertisement tax contribution rate to the Local Tax reached an average3.06%, to the level of the advertisement tax revenue contribution to the local revenue of the year 2012-2016 is still in very less criteria with an average 1.50%.
Highlights
IntroductionThe first law on the basis of regional autonomy is Law No of 2004 on Regional Government and Law No of 2004 on Financial Balance between Central and Regional
Local taxes according to Kesit Bambang Prakosa (2005), is a compulsory levy on the individual or entity that carried out by local governments without direct payment balance, which can be imposed by legislation in force, which is used to finance the implementation of local government and regional development, With the increasing development of the sectorindustrial businesses such as malls, hotels, restaurants, and services is a potential business sector in Sukoharjo district
In the system authorizes the government to calculate the amount of tax payable will be paid by the taxpayer.Based on local revenue budget realization reports in 2012-2016 Finance Agency Sukoharjo regency is known in the following table: table 3
Summary
The first law on the basis of regional autonomy is Law No of 2004 on Regional Government and Law No of 2004 on Financial Balance between Central and Regional. One of benchmarks to see the readiness of a region in the implementation of regional autonomy is to measure how much the financial ability of an area to organizes regional autonomy or self-government. Local taxes according to Kesit Bambang Prakosa (2005), is a compulsory levy on the individual or entity that carried out by local governments without direct payment balance, which can be imposed by legislation in force, which is used to finance the implementation of local government and regional development , With the increasing development of the sectorindustrial businesses such as malls, hotels, restaurants, and services is a potential business sector in Sukoharjo district. In the business world, marketing communications is one of the most important aspects of the overall marketing activities as well as a determinant of the success of International Journal of Economics, Business and Accounting Research (IJEBAR)
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