Strategy for Implementing the Policy of Optimizing Advertisement Tax Revenues in Bandung District

Abstract

Regional autonomy gives freedom to the regions to explore the sources of financial revenues guaranteed by the Regional Government Law and until now each region is very dependent on the local tax sector. Various policy efforts have been made by the regional government to manage, regulate and manage local taxes, but are still not optimal. This study aims to formulate a strategy for implementing the policy of optimizing advertisement tax revenues in the Revenue and Financial Management Office of Bandung Regency. The research method used is mixed methods with qualitative and quantitative approaches (sequential exploratory). Qualitative approaches were chosen in line with the purpose of this study to uncover and illustrate a reality of public administration regarding the implementation of advertising policies through the development of concepts based on facts and data carefully and to draw meaning from ideas, attitudes and motives related to problems and research objectives, while Quantitative approach as a cross check on the results of Qualitative data analysis. The results of the study found that the effective policy implementation model for optimizing advertisement tax revenues in the Office of Revenue and Financial Management is the Strength-Opportunity (SO) strategy, which uses internal power to take advantage of opportunities. owned.