Contribution Of Advertisement Tax Research Articles

Analysis Of Efficiency, Effectiveness And Contribution of Regional Taxes (Reclaimation Tax And Street Lighting Tax) In Increasing Original Regional Income Of Palembang

The purpose of this study is to examine the effect of efficiency, effectiveness, contribution of advertisement tax and street lighting tax on Palembang City's original revenue in 2016-2020. The data used in this study is a report on the target and realization of advertisement tax revenue, street lighting tax and Palembang City's original revenue in 2016-2020. The research methodology used was descriptive quantitative analysis method. The sampling technique used was purposive sampling technique. The results prove that the efficiency of the advertisement tax and street lighting tax on the local revenue of Palembang City is very efficient. The analysis of the effectiveness of the advertisement tax on the local revenue of Palembang is quite effective and the analysis of the effectiveness of the street lighting tax is effective. The analysis of the contribution of the advertising tax is very less contributing and the analysis of the contribution of the street lighting tax is less contributing. This research is expected to be an additional literature material on the topic of local revenue.

Analisis Laju Pertumbuhan Dan Kontribusi Penerimaan Pajak Reklame Terhadap Pendapatan Pajak Daerah (Studi Kasus Pada Kantor Badan Pendapatan Daerah Kabupaten Sikka)

The purpose of this study was to determine and analyze the Growth Rate and Contribution of Advertising Tax Revenue to Sikka District Regional Tax Revenue. The type of research used is descriptive-quantitative. Quantitative-descriptive is a method that aims to create an objective picture or description of a situation using numbers starting from data collection, interpretation of the data as well as the appearance and results. The data analysis technique in this study uses the growth rate analysis formula and the contribution formula. The results of this study show that the average growth rate of advertisement tax revenue for 2017-2021 reaches 72% and the growth rate of local tax revenue reaches 49%. The average contribution of advertisement tax revenue to regional taxes in 2017-2021 reached 1.07% with very low criteria. Efforts made by BAPENDA of Sikka Regency to increase advertisement tax revenue through intensification and extensification.

ANALISIS FAKTOR- FAKTOR YANG BERPENGARUH TERHADAP REALISASI PENDAPATAN ASLI DAERAH

The purpose of this study is to find answers to determine the effectiveness of advertisement tax and the contribution of advertisement tax to local revenue, where in the era of regional autonomy, local governments are required to always increase their regional revenues, such as increasing local tax revenues through billboard tax revenues. Tax revenue through advertising billboards in the city of Batam provides an undeniable contribution to regional revenue. However, in practice it has not yet come close to its true potential, besides that the preparation of this tax target is only based on previous years' experience. The length of this research was conducted from April to July 2018. The object of this research is Batam City Dispenda. The sampling technique used is non-probability sampling, namely the sampling technique using certain considerations or purposive sampling using financial reports from 2017 to 2021. The results of hypothesis testing using the multiple regression analysis method show that simultaneously the effectiveness of advertisement tax and the contribution of advertisement tax has a significant effect on local revenue. While partially the effectiveness of advertisement tax has a significant relationship to local revenue, however, the contribution of advertisement tax has a significant effect on local revenue at the Batam City Dispenda.

Analisis Komparatif Efektivitas dan Kontribusi Pajak Reklame Kabupaten Kebumen dan Kabupaten Purworejo Tahun 2017-2019

The study aimed to determine the comparative (comparison) effectiveness and contribution of advertisement tax in Kebumen Regency and Purworejo Regency in 2017-2019. The research method used was quantitative descriptive by using secondary data obtained from the Directorate General of Balance and Finance, Ministry of Finance (DJPK) in the form of billboard tax target data, billboard tax realization, and realization of local revenue (PAD). The analysis used in this study using the ratio of effectiveness and contribution. The results of the research on advertisement tax in Kebumen Regency and Purworejo Regency in 2017-2019 showed that the effectiveness level of the advertisement tax was included in the very effective criteria with an average of 165,07% Kebumen Regency and 161,67% of Purworejo Regency while the contribution of advertisement tax to Regional Original Income (PAD) has the criteria of relatively not contributing with an average of 0,16% Kebumen Regency and 0,20% Purworejo Regency. The comparison of the level of effectiveness shows that Kebumen Regency has a superior level of effectiveness than Purworejo Regency. The large comparison of contributions shows that Purworejo Regency is superior in terms of contribution than Kebumen Regency.

Analisis terhadap Kontribusi Pajak Reklame, Pajak Hotel dan Pajak Restoran dalam Meningkatkan Pendapatan Asli Daerah (PAD) pada Badan Pendapatan Daerah DKI Jakarta

This study aims to determine the contribution of advertisement tax, hotel tax and restaurant tax in increasing local revenue (PAD) in the Regional Revenue Agency of DKI Jakarta Province. The research design used in this study is to use quantitative descriptive methods. Data collection techniques using library research, documentation and observation. The results of this study indicate that the average contribution in 2015-2019 of the Advertising Tax is 2.30%, meaning that the average level of contribution is sufficient to have a contribution. The average contribution rate of Hotel Tax in 2015-2019 is 3.86%, which means that the average level of contribution has contributed. The average contribution rate of Restaurant Tax in 2015-2019 is 6.98%, which means that the average level of contribution is very significant. The average contribution rate of Advertising Tax, Hotel Tax and Restaurant Tax in 2015-2019 is 13.13%, which means that the average level of contribution greatly contributes.
 Keywords: Advertisement Tax, Hotel Tax, Restourant Tax

Analisis Efektivitas Dan Kontribusi Pajak Reklame Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bogor

Local Revenue is a source of original revenue derived from the potential of the region it self. Local Revenue is often used as an indicator of a region's progress. If the original income of a region is high, the economy of the area is considered advanced. The higher the Local Revenue received, the less dependency between the Regional Government on the Central Government. The largest revenue potential for Local Revenue is generated from local tax collection. One of the potential local tax revenues in Bogor City is the advertisement tax and restaurant tax. The purpose of this study was to determine the level of effectiveness and contribution of advertisement tax and restaurant tax to Local Revenue in Bogor City and to find out the efforts made by the Bogor City Regional Revenue Agency in increasing its local tax revenue. The research method used is descriptive qualitative method.
 The result of this research is that the effectiveness of the advertisement tax and restaurant tax collection in Bogor City has been very effective, proven by the average advertisement tax effectiveness ratio of 104.06% and restaurant tax of 103.93%. The contribution of advertisement tax and restaurant tax to Local Revenue in Bogor City is still not good, as evidenced by the average advertisement tax contribution ratio of 1.43% including very poor criteria, and the average restaurant tax contribution of 12.99. % is in the poor criteria. Efforts made by the Bogor City Regional Revenue Agency in increasing advertisement tax revenue and restaurant tax are by collecting taxpayer data, checking tax rates, monitoring tax administration, and building communication and establishing closeness with the community.
 
 Keywords: Effectiveness, Contribution, Advertising Tax, Restaurant Tax, Local Revenue

Analysis of Effectiveness and Contribution of Advertisement Tax Collection on Original Regional Income

Advertisement tax is one of the potential regional revenues and can be collected efficiently, effectively and economically. Efforts to increase PAD can be done by increasing the effectiveness of local tax revenue from PAD sources especially advertisement tax. This research of advertisement tax collection on PAD in Bandung City and to determine the contribution of the realization of advertisement tax revenue in an effort to increase the original income of the city of Bandung in 2013 and 2017. This research is a descriptive verification study with a quantitative approach. The data used are secondary data by type and time series during the period of 2013 to 2017. Data analysis was performed through correlation coefficients, simple linear regression analysis, coefficient of determination analysis and hypothesis testing (t test). Correlation coefficient analysis results show that the analysis of the effectiveness and contribution of advertisement tax has a significant effect on the Original Local Revenue at the Bandung City Tax Service.

KONTRIBUSI PAJAK REKLAME DALAM MENUNJANG PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN GORONTALO

In general, tax is one of the sources of state revenue whose purpose is to finance development. Advertisement Tax is a type of tax determined by the region as a component of regional tax revenue. This researchh aims to determine how the advertisement tax contribution in supporting local tax revenue. This is a qualitative approach using time series data and interviews. The results showed that the contribution of the billboard tax in Gorontalo Regency every year in the last 5 years (2015-2019) continued to decline as seen from the achievement of realization. However, it is still able to contribute in supporting the Regional Taxes of Gorontalo Regency each year on average of 3.42 percent of Regional Tax revenue.

Kontribusi dan efektivitas pajak reklame terhadap pendapatan asli daerah di Kabupaten Ogan Komering Ulu periode tahun 2013 – 2017

Purpose: The purpose of this study was to determine how much the contribution and effectiveness of the Advertisement Tax on Local Original Revenue in Ogan Komering Ulu Regency for the Period of 2013 - 2017. Research methodology: The analytical tool used is quantitative descriptive using contribution analysis and effectiveness analysis. Results: The results shows that the contribution of advertisement tax to regional original income is very low. At the same time, the effectiveness analysis shows that the advertisement tax of regional original income is very effective. Limitations: This study is limited to analysis of the contribution and effectiveness of advertisement tax on Local Original Revenue, which in fact there are still many other tax levies that contribute to Local Original Revenue in OKU Regency. Contribution: This research can be used as a reference in the link of economic research in the area of ​​regional development planning and can be used as a material consideration for local governments to pay more attention to the collection of advertisement tax as one of the main sources of Local Original Revenue. Keywords: Contribution, Effectiveness, Bill Tax, Local Original Revenue

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PEKALONGAN

The purpose of this study was to determine the effectiveness and contribution of advertisement tax revenue to local revenue in Pekalongan Regency in 2014-2018. This study uses secondary data obtained from the Regional Financial Management Agency of Pekalongan Regency.The research method used is descriptive method and data collection techniques. Observations were made using observation, interview, documentation and literature study techniques. The method in this study uses qualitative and descriptive research types.The results of this study indicate that the effectiveness of advertisement tax revenue during the period 2014 - 2018 has a ratio of more than 100% so it can be said to be very effective. The contribution of advertisement tax to Pekalongan Regency's Regional Revenue (PAD) during the period 2014 - 2018 with the contribution ratio is still below 10% so it is said to be very less. Keywords : Effectiveness, Contribution, Original Regional Revenue

Analisis Komparasi Laju Pertumbuhan dan Kontribusi Pajak Daerah terhadap Pendapatan Asli Daerah di Kota Pangkalpinang dan Kabupaten Belitung

Pemerintah daerah memiliki kewenangan serta kewajiban dalam melaksanakan otonomi daerah secara lebih mandiri dalam mengurangi tingkat ketergantungan fiskal terhadap pemerintah pusat. Salah satu caranya dengan memaksimalkan penerimaan PAD. Tujuan dari penelitian adalah untuk menganalisa laju pertumbuhan dan kontribusi pajak hiburan, pajak hotel serta pajak reklame terhadap PAD di Provinsi Kepulauan Bangka Belitung. Analisis yang digunakan dalam penelitian adalah analisis deskriptif kuantitatif, yaitu dengan mengumpulkan, menyusun dan menghitung data berupa laporan realisasi anggaran keuangan daerah Kota Pangkalpinang dan Kabupaten Belitung dengan menggunakan rasio laju pertumbuhan dan rasio kontribusi. Hasil penelitian menunjukkan PAD Kabupaten Belitung lebih baik daripada Kota Pangkalpinang. Laju pertumbuhan pajak hiburan Kota Pangkalpinang lebih rendah daripada Kabupaten Belitung dengan kategori keduanya tidak berhasil, tetapi kontribusi yang diberikan pajak hiburan di Kota Pangkalpinang lebih tinggi daripada Kabupaten Belitung dengan kategori keduanya sangat kurang. Laju pertumbuhan dan kontribusi pajak hotel di Kota Pangkalpinang lebih rendah daripada Kabupaten Belitung dengan kategori laju pertumbuhan pajak hotel di Kota Pangkalpinang tidak berhasil sedangkan Kabupaten Belitung kurang berhasil, sementara kontribusi pajak hotel keduanya sangat kurang. Laju pertumbuhan dan kontribusi pajak reklame di Kota Pangkalpinang lebih tinggi daripada Kabupaten Belitung dengan kategori laju pertumbuhan pajak reklame keduanya tidak berhasil sedangkan kontribusi yang diberikan pajak reklame keduanya sangat kurang.

THE EFFECTIVENESS AND CONTRIBUTION OF ADVERTISEMENT TAX TO INCREASE THE ORIGINAL REVENUE OF MATARAM CITY

This study aims to determine the effectiveness and contribution of advertisement tax revenue to increase the realization of Mataram City's Local Revenue, and to find out the obstacles faced in regulating advertisement taxpayers and the efforts made to increase advertisement tax revenue. The type of research used is qualitative research. The type of data used is primary data and secondary data. The analytical tool used is the effectiveness ratio, contribution ratio, and descriptive analysis. The research model used is the Miles and Huberman model, which consists of data reduction, data presentation, and conclusion drawing. The results showed that 2013, 2015 and 2016 the effectiveness of advertisement tax revenue was in the very effective category. As for 2014 and 2017 are in the less effective category. So that if averaged the value of effectiveness is 99.82% with the effective category. The advertisement tax contribution to the PAD is still very less because it is still in a position below 10%.

THE EFFECTIVENESS AND CONTRIBUTION OF ADVERTISEMENT TAX TO INCREASE THE ORIGINAL REVENUE OF MATARAM CITY

This study aims to determine the effectiveness and contribution of advertisement tax revenue to increase the realization of Mataram City's Local Revenue, and to find out the obstacles faced in regulating advertisement taxpayers and the efforts made to increase advertisement tax revenue. The type of research used is qualitative research. The type of data used is primary data and secondary data. The analytical tool used is the effectiveness ratio, contribution ratio, and descriptive analysis. The research model used is the Miles and Huberman model, which consists of data reduction, data presentation, and conclusion drawing. The results showed that 2013, 2015 and 2016 the effectiveness of advertisement tax revenue was in the very effective category. As for 2014 and 2017 are in the less effective category. So that if averaged the value of effectiveness is 99.82% with the effective category. The advertisement tax contribution to the PAD is still very less because it is still in a position below 10%.

THE EFFECTIVENESS AND CONTRIBUTION OF ADVERTISEMENT TAX TO INCREASE THE ORIGINAL REVENUE OF MATARAM CITY

This study aims to determine the effectiveness and contribution of advertisement tax revenue to increase the realization of Mataram City's Local Revenue, and to find out the obstacles faced in regulating advertisement taxpayers and the efforts made to increase advertisement tax revenue. The type of research used is qualitative research. The type of data used is primary data and secondary data. The analytical tool used is the effectiveness ratio, contribution ratio, and descriptive analysis. The research model used is the Miles and Huberman model, which consists of data reduction, data presentation, and conclusion drawing. The results showed that 2013, 2015 and 2016 the effectiveness of advertisement tax revenue was in the very effective category. As for 2014 and 2017 are in the less effective category. So that if averaged the value of effectiveness is 99.82% with the effective category. The advertisement tax contribution to the PAD is still very less because it is still in a position below 10%.

STRATEGI PEMUNGUTAN PENERIMAAN PAJAK REKLAME KOTA BEKASI

One of the efforts of Local Government in financing regional development is through local taxes. Bekasi City is a cross-trade City and its strategic location has great potential to be able to maximize local revenue through the local tax sector, e.g. advertisement tax. The purpose of this research was to determine the growth rate and the contribution of advertisement tax to local taxes, measure the effectiveness and efficiency of advertisement tax, and determine the strategy in the implementation of revenue advertisement tax collections. Analysis methods of this research includes calculation of growth and contribution ratio as well as effectiveness and efficiency ratio and the analytical hierarchy process (AHP). Results of this research show that the growth rate of advertisement tax in Bekasi City average 20.65% and its contribution to local taxes average of 3.52% with the average effectiveness rate 82.20% (“quite effective”) and the efficiency level 6.31% (“highly efficient”). It is suggested from the AHP results that the Local Government of Bekasi City should implement a strategy of improving the quality and quantity of human resources as well as a strategy of improving technical guidelines on advertisement tax collection.Keywords : advertisement tax, growth and contribution, effectiveness and efficiency, strategy, Bekasi City.

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME, PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SIAU TAGULANDANG BIARO

The Original Revenue is the receipts from the levy of local taxes, levies, wealth management,wealth management area separated, and other income. Income areas in the implementation of regional autonomy is expected to contribute in financing the public interest and the interests of individual communities. Advertisement tax, tax on land and buildings included in local taxes. The purpose of this study is to determine the level of effectiveness and the contribution of advertisement tax, land and building tax to the local revenue District of Siau Tagulandang Biaro. The method of analysis used is quantitative descriptive method, to analyze data the realization of advertisement tax, tax on land and buildings from the years 2014-2016.The results of the research the overall level of effectiveness of the advertisement tax revenue, land and building tax in the year 2014-2016 this is very effective. The contribution of advertisement tax, land and building tax in the year of 2014-2016 rated not optimal and the criteria included in the contribution is very less. Finance agency Kabupaten Siau Tagulandang Biaro preferably improve the function of the control in the collection of advertisement tax, tax on land and buildings to increase the tax contribution to Local Revenue Kabupaten Siau Tagulandang Biaro.Keywords : local Revenue, local taxes, effectiveness, contribution

ANALYSIS OF BILLBOARD CONTRIBUTION TAX TO REGIONAL INCOME OF SUKOHARJO DISTRICT IN YEAR 2012-2016

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%.

ANALISIS POTENSI, EFEKTIFITAS, EFISIENSI, DAN KONTRIBUSI PAJAK REKLAME TERHADAP PENERIMAAN PAJAK DAERAH DI KABUPATEN MINAHASA UTARA

Local taxes are levied by the local government and are used to finance the implementation of local government and regional development. With the enactment of local taxes, it is expected that local governments can obtain significant financial revenue posts. As one type of local taxes, advertisement tax is considered capable of increasing the financial income of each region. The purpose of this research is to know the potential of advertisement tax, the level of effectiveness and efficiency as well as to know the contribution of advertisement tax as a source of local tax revenue in North Minahasa District. The analytical method used is descriptive.. The results show the potential of advertisement tax revenues in 2017 approximately Rp. 1,250,560,290 calculated on the basis of an analysis of realization increases. The level of advertisement tax effectiveness between 2012-2016 tends to fluctuate but shows the criteria of "very effective" in 2015 with a percentage of 118.16% and 2016 of 199.59%. The level of advertisement tax effectiveness is "very effective" because it does not cost in its implementation. While the contribution of advertisement tax 2012-2016 "very less" with a percentage of 0.5% -3.32% of local tax revenues. The collection system should be supervised and controlled to increase acceptance and re-registration of taxpayers and sanctions in order to fulfill the potential.Keyword: advertisement tax, local tax, potential, effectiveness, efficiency, contribution

ANALISIS EFEKTIFITAS DAN EFISIENSI PAJAK REKLAME, PAJAK PARKIR, PAJAK HIBURAN, PRODUK DOMESTIK REGIONAL BRUTO (PDRB) DAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN BANTUL

This study aims to determine the growth and role of Advertisement Tax, Tax Parkir and Entertainment Tax on Gross Regional Domestic Product (PDRB) and Revenue First Regional (PAD) in Bantul. To determine the effectiveness and efficiency of the advertisement tax, Parking Tax, Entertainment Tax and Revenue First Regional (PAD) in Bantul. The variables of this research is the advertisement tax, Parkir Tax, Entertainment Tax Gross Regional Domestic Product (PDRB) and revenue First Regional (PAD). The research data is the data type sekuder years 2009 - 2014 was obtained from the study of literature, Dipenda Bantul and the Central Bureau of Statistics of Bantul.Teknik analysis is the analysis of the contribution, effectiveness, and efficiency. The results showed growth billboard tax ranging between 7.79% - 54.91%, or an average annual 18.09% advertisement tax contribution to the PDRB annually on average by 0,016%. While the contribution of the advertisement tax to PAD which is an average of 1.528%. Parkir tax growth ranged between 6.37% - 130.91% or an average annual 48.30% Parkir tax contribution to the GDP average of 0.00037%. While the contribution of tax revenue parking against average of 0.031%. The growth of the entertainment tax ranging between 7.78% - 98.24% Average 47.83% in terms of entertainment tax contribution to the PDRB average of 0.000217%. While the contribution of entertainment tax to PAD is the average per year amounted to 0.183% of the total revenue. Effectiveness analysis realization advertisement tax, tax and entertainment tax parking otherwise very effective, because the results of the calculation of the average in the past 6 years more than 100%. The results of the analysis of the efficiency of the advertisement tax, tax parking and entertainment taxes very own efficient, because the result of calculation of 10%, so it is very efficient because of below 60%, in terms of the cost of harvesting minimal can produce revenues advertisement tax, tax parking and entertainment tax maximum.
 
 Keywords: Advertisement tax, Parking Tax, Entertainment Tax, Gross Regional Domestic Product (PDRB) and Revenue First Regional (PAD)