Advertisement Tax Revenue 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.

Analysis of the Growth Rate and Effectiveness of Advertisement Tax Revenue on Original Regional Income in Kupang City

This research aims to determine and explain the growth rate and effectiveness of advertising taxes on local revenue in Kupang City in 2017-2021. This research uses a qualitative descriptive approach. This research uses growth rate analysis by comparing the realization of regional revenues in a particular year and the realization of regional revenues in the previous year. The effectiveness of advertising tax is measured by comparing the realization and target of advertising tax revenue. The research results show that the growth rate of advertising tax revenue has fluctuated from 2017-2021 with an average of 8.73%. This shows that the growth of advertising tax revenue in Kupang City has not been successful. The effectiveness of advertising tax in Kupang City in 2017-2021 with an average of 93.94% is included in the effective category. For this reason, it is recommended that the government and the public, especially taxpayers, work together to increase revenue from the advertising tax sector in order to increase Original Regional Income

Strategy Analysis for Increasing Advertisement Tax Revenue in the Era of Digitalization at the Jakarta Regional Revenue Agency

The phenomenon of this research is the transition from the use of billboards to digital billboards, resulting in a decrease in billboard tax revenue. Because there are many companies that promote their goods or put up billboards digitally. This study aims to determine what strategies are used by the Regional Revenue Agency to increase advertisement tax revenue in the digitalization era. The research method used is descriptive qualitative research. Sources of data consist of secondary data in the form of interviews and primary data in the form of documentation data. The results of this study indicate: (1) Bapenda and UP3D continue to be more active in terms of providing appeals to taxpayers to report and pay their reclamation tax when due. (2) LED billboards are billboards with a substantial increase in advertisement tax revenue compared to conventional billboards. (3) There are still many potentials that can be subject to advertisement tax to increase advertisement tax revenue. Suggestions in this study are (1) Bapenda should be more active in viewing advertisements that do not have a license but have been published. (2) Must provide more in-depth socialization to taxpayers so that taxpayers continue to report their published reclamation tax. (3) Providing firmer assertiveness or sanctions to taxpayers who do not fulfill their obligations or administrators of illegal advertisements in order to be more deterred?

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.

Hotel Tax Effectiveness Analysis and Taxes Advertising and Its Contribution to Increasing Regional Original Income (PAD)

The purpose of this study was to determine the effectiveness and contribution of hotel taxes and advertisement taxes in increasing Kendari City's own-source revenue (PAD). This research uses a quantitative descriptive approach. The data sources in this study use primary data through unstructured interviews and secondary data obtained through documents or written data at the Kendari City Regional Revenue Agency, namely data on PAD revenue realization and hotel taxes and advertisement tax for the Kendari City Government for 2018-2021 and target amount data. and realization of Kendari City Hotel and Advertising Tax for 2018-2021. The data collection methods used in this research are Field Research, Archival Research and Library Research. The results of this study are that the effectiveness of Kendari City hotel taxes is categorized as very effective with an average percentage of 106.11% and the contribution of Kendari City hotel tax revenues in increasing PAD is categorized as highly contributing with an average percentage of 5.15%. The effectiveness of advertising tax in Kendari City is categorized as very effective with an average percentage of 106.81% and the contribution of Kendari City advertisement tax revenue is categorized as having less contribution with an average percentage of 1.20%.

The Relationship of Organizing National Sports Events to Local Tax Revenue in Indonesia

The Indonesia National Sports Event, commonly known as Pekan Olahraga Nasional (PON), is a quadrennial multi-sport event involving athletes from all provinces in Indonesia. The PON is expected to encourage economic growth to increase local tax revenue for the host. This study aimed to measure the impact of PON event to local tax revenue, specifically taxes from hotels, restaurant, entertainment and advertisement. Using Even study approach, this study measured the effect of PON event from PON 2000 to PON 2016, involving local tax revenue data from 105 districts and cities in the provinces of PON events. The empirical test results show that PON affects total local tax revenue, restaurant tax, and entertainment tax in the short term, but has no impact on hotel and advertisement tax revenue. This study suggested the local governments to manage and maintain the facilities and infrastructure so that the local government can utilize these facilities andinfrastructure after the PON ends to add local tax revenue. Improving the performance in handling PON can also improve the local image to attract the public’s interest and investors to the area.

Advertising Tax Revenue Strategy to Increase Makassar City Original Revenue

This study aims to find out how the strengths, weaknesses, opportunities, and threats of advertisement tax revenue are and how the strategy is carried out by the Makassar City Government in increasing advertisement tax revenues in Makassar City. This research was conducted at the Office of the Regional Tax and Retribution Management Agency of Makassar City. The key respondents of this research are the Head of Division, Subdivision, and staff of Regional II Revenue Management Division. The method of collecting data is through in-depth interviews with respondents and analysis data on advertisement tax receipts, inflation data, and Makassar City GDP. The research data was analyzed using SWOT analysis. The results of the study: 1) analysis of the taxation environment, consisting of a) Strengths b) Weaknesses c) Opportunities, and 2) Strategies to increase advertising tax revenue: a) Increasing human resources and efforts to eliminate the negative organizational culture; b) Improving tax collection management; c) Improving the implementation of the Regional Regulation on PDRD; d) Increasing support for facilities and infrastructure, and e) Law enforcement.

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

Pengawasan Pajak Reklame di Badan Pengelolaan Pendapatan Daerah Kota Bandung

This research is motivated by the author's interest in the efforts of the Bandung City Regional Revenue Management Agency in monitoring the billboard tax. Based on the observations made, there is a problem, namely the advertisement tax revenue is not in accordance with the expected target due to the lack of direct implementation of the advertisement tax supervision, there are still taxpayers who put up billboards but do not report first, lack of human resources in monitoring the billboard tax supervision. in the Regional Revenue Management Agency. The research method used in this research is a qualitative approach with descriptive research type. Data collection techniques using through interviews, observation, documents and triangulation. The results of this study indicate that the advertisement tax supervision has implemented the characteristic theory of effective supervision. However, there are still dimensions that have not worked well, among others: in an organizational realistic dimension because the number of human resources under supervision is not sufficient. inhibiting factors, namely limited human resources, lack of awareness of taxpayers of local taxes, and the determination of the potential for advertisement tax that has not been on target. Efforts are made to monitor the billboard tax, namely increasing the number of human resources and increasing their competence through education and training, increasing the socialization of understanding about the billboard tax to the public, conducting periodic supervision of taxpayers so that there are no deviations or deviations. there are data errors submitted by taxpayers, and strict enforcement of the implementation of billboard tax supervision.

The efficiency of Spatial Durbin Model (SDM) parameters estimation on advertisement tax revenue in Malang City

The Spatial Durbin Model (SDM) is a development of the Spatial Autoregressive Model (SAR), in which the effect of spatial lag takes into account on the independent and dependent variables. In determining the parameter estimations in the SDM model, it is necessary to determine appropriate method. The estimation methods that can be used are Maximum Likelihood Estimation (MLE), Bayesian, Generalized Method of Moment, and Method of Moment (MM). In this paper, we will determine the best estimation method for obtaining the advertisement tax revenue model. We further conduct mapping the area to optimize advertisement tax revenue in Malang. From the comparative analysis process of the MLE and MM methods, the results show that the MLE method is a suitable method for estimating SDM parameters in advertisement tax revenue data in Malang City. From the variables that have been used to the model of SDM, all variables significantly affect the advertisement tax revenue. The mapping results show that the Gadang and Bandulan villages are the places with the most potential to increase advertisement tax revenue. This is because those villages are border areas in which many vehicles pass the border, and there are also many companies/industries.

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.

Pengaruh Pajak Hiburan Dan Pajak Reklame Terhadap Pendapatan Asli Daerah

This study aims to examine the effect of Entertainment Tax and Advertisement Tax on Regional Original Revenue both partially and simultaneously. The analytical method used is multiple linear regression, with Local Revenue as the dependent variable and Entertainment Tax and Advertisement Tax as the independent variable. By using the data of Entertainment Tax, Advertisement Tax and Regional Original Revenue for five years, namely the period 2014-2018, the results of the study show that partially the Entertainment Tax and Advertising Tax variables have a significant effect on Local Own Revenue, and of the two variables the Entertainment Tax variable has the biggest influence. While simultaneously, the two variables together have a significant effect on the Regional Original Revenue
 
 Keywords: Entertainment Tax, Advertisement Tax, Local Revenue

PENGARUH JUMLAH PERUSAHAAN, JUMLAH PENDUDUK, DAN PDRB TERHADAP PENERIMAAN PAJAK REKLAME DI PROVINSI DKI JAKARTA TAHUN 2004-2015

One of the efforts made by the DKI Jakarta Province government in maximizing local revenue is by optimize local tax revenue, especially advertisement tax. Advertisement tax is one of most important and potential components of local taxes for DKI Jakarta Province. Advertisement tax is tax on implementation of advertisement. Variables used in this study are amount of companies, population and GDP as independent variables and advertisement tax revenue as dependent variable. The purpose of this study is to find out if there is any influence of three independent variables to dependent variable. Data completion in this study uses documentation technique by collecting data from related institution. Data used in this study are data from 2004-2015. Analysis technique used is multiple linear regression analysis using Microsoft Excel 2013 software. The results of this research show that amount of companies have a value of P-value of 0,013117, the value is smaller than 0,05 (< 0,05), population has a value of P-value of 0,031598, the value is smaller than 0,05 (<0,05), and GDP has a value of P-value of 0,000369, the value is smaller than 0,05 (<0,05). The conclusion of this research shows that there is sufficient evidence that amount of companies, population and GDP have a positive influence on advertisement tax revenue in DKI Jakarta Province. Keywords: amount of companies, population, GDP, advertisement tax 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

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK REKLAME DENGAN PDRB SEBAGAI VARIABEL MODERATING DI KABUPATEN MAGETAN

<p><em>This study aims to determine the effect of the population, the number of industries and the number of SIUP on advertisement tax acceptance. And, to know the influence of these variables with PDRB as a moderation variable. The population in this study is the population, the number of industries, and the number of SIUP every year. Sampling in this research using Purposive Sampling. The number of samples in this study as much as 6 years. Hypothesis testing using multiple linear regression analysis. The result of the research shows that: (1) Partially, the number of population has no significant positive effect on advertisement tax acceptance, the variable of the number of industries has a significant positive effect on advertisement tax acceptance, and SIUP amount negatively affect advertisement tax acceptance. (2) GRDP weaken the relation of population to advertisement tax acceptance, PDRB also weaken the correlation of industry amount to advertisement tax acceptance, and PDRB strengthen the relation of SIUP amount to advertisement tax revenue.</em></p><strong><em>Keywords:</em></strong><em> Number of Population, Number of Industry, Number of SIUP, GRDP, Advertising Tax.</em>

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%.

Increasing The Original Tax Districts: Case of Local Regulation no. 02/2012 on Wall Painting Tax in Metro Regency

The development of the number of wall painting in Metro City cannot be separated from the behavior of people who tend to let it happen without seeing the consequences. The change of behavior of this society because of the tendency to have an economic motive without noticing that the wall painting made around the building of their house was actually disrupt the beauty of the surrounding environment and the urban environment in general.
 The enactment of regional regulation No. 02 of 2012 on local taxes there will be a tax burden per year whose value is adjusted by the extent of the wall painting. The problem is whether there is no more leakage in local tax revenue (PAD) next? It is caused of in general the attainment of PAD is not maximal due to indications of leaks in some items. 
 A number of factions of every plenary in the DPRD, always proposed the formation of special committee of local revenue. This is based on the target and realization of local revenue (PAD) Metro city has not maximum year to year. There are indications of leaks in parking sector items, billboards, and restaurants, expected to be scaled down. At least with the information of Pansus PAD then the transparency of PAD that occurs and share the barriers that occur can be found the solution. Necessary moral awareness for the apparatus of the teachings of urban government agencies Metro the importance of moral awareness in carrying out the task, so that no more unwanted things happen such as: misuse of advertisement tax revenue, parking tax and restaurant tax, and the hotel entered the pockets of bank accounts elements of government apparatus. So that the efforts of Dispenda Metro City in raising the original revenue area can run with the maximum as expected.

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