ANALISIS KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH
(Studi Kasus Kabupaten Pasaman)
Keywords:
Advertisement Tax, Original Regional IncomeAbstract
This research aims to determine the analysis of the contribution of advertising tax in increasing the original regional income of Pasaman district. This type of research is descriptive qualitative research. This research was conducted at the Regional Financial Agency of Pasaman district. The type of data used is quantitative data which will then be analyzed using qualitative analysis. This data collection technique is in the form of primary data, namely data taken from interviews. As well as secondary data in the form of budget realization report data for 2019-2023. The results of this research show that the contribution of advertising tax to the original regional income of Pasaman Regency in 2019-2023 is at a percentage of 0% -10% which is classified as contributing very little to the original regional income. Efforts to increase advertising tax receipts towards Pasaman Regency's original regional income by conducting outreach to the community, especially to business actors about the importance of paying advertising tax in accordance with applicable regulations, the government, especially the Regional Financial Agency, is also carrying out activities to control and organize illegal billboards in collaboration with Satpol PP to check problematic conditions, provide strict sanctions in the form of fines that violate the provisions of advertisement tax regulations, supervise the installation of advertisements that do not have permits or have not paid taxes, and provide services to taxpayers, both in terms of registration, consultation and payment tax.
References
Afandi, Achmad, ‘Strategi Badan Pendapatan Daerah Dalam’, (2019), EJournal Ilmu Pemerintahan, 7.4
Berwulo, Luigi Laurens Derosario, Vecky A J Masinambow, and Patrick C Wauran, (2019), ‘Analisis Pendapatan Asli Daerah ( PAD ) Di Kota Jayapura Analysis Of Local Revenue ( PAD )’, Jurnal Berkala Ilmiah Efisiensi, 17.01
Dedi, (2019), ‘Konsep Kewajiban Membayar Pajak Dan Zakat Dalam Islam’, Jurnal Penelitian & Pengabdian, 5.2
Dwi Astuty Arfah, Eka Ariaty Arfah, and Muhammad Reza Ramdani, (2021) ‘Kontradiksi Potensi Dan Realisasi Pajak Reklame’, Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 5.2
Firdausi, Novandina Izzatillah, (2020), ‘Pengaruh Kepatuhan Wajib Pajak Perusahaan Dan Audit Pajak Terhadap Pendapatan Pajak Penghasilan Perusahaan : Studi Kasus Di Kantor Pelayanan Pajak Jakarta Kebayoran Lama Yunita’, Kaos GL Dergisi, 8.75
Herfina, Melli, and Reta Purnama Sari, (2024), ‘Analisis Penerapan Perhitungan Dan Pelaporan Pajak Reklame Pada Badan Pendapatan Daerah Kota Padang’, 3.2
Humairah, Fitrah, Vivin Kadriani Matondang, and Fauziah Lubis, (2023), ‘Advokat Dalam Perspektif Hukum Islam dan Hukum Positif’, As-Syar’i: Jurnal Bimbingan & Konseling Keluarga, 5.2
Indrihastuti, Poppy, and Mulimatul Amaniyah, (2020), ‘Peran Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Malang’, Optima : Jurnal Ilmiah Agribisnis, Ekonomi Dan Sosial, 4.1
Kenap, Amira (2021), ‘Proses Penyusunan Rancangan Peraturan Daerah Menjadi Peraturan Daerah’, Lex Administratum, 9.3
Lieubun, Meyliana Adriani, and Yustina Peniyanti Jap, (2019), ‘Kontribusi Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (Studi Empiris Pada Pemerintah Kota Depok Tahun Anggaran 2015-2018)’, Jurnal Kontemporer Akuntansi, 2.2
Naibaho, F, J J Sondakh, and S Tangkuman, (2021) ‘Efektivitas Dan Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah (Pad) Di Kota Manado’, Jurnal EMBA, 9.3
Natalia, Irene, and Khoerunnisa Kusumaningtyas, (2023), ‘Efektivitas Dan Kontribusi Pajak Reklame Terhadap Pendapatan Asli Daerah’, Jurnal Akuntansi, 17.2
Nevada, Verrel Aurellia, and Aang Munawar, (2022) ‘Tinjauan Pemungutan Dan Perhitungan Terhadap Pajak Reklame Tahun 2021 Pada Badan Pendapatan Daerah Kota Bogor’, Jurnal Aplikasi Bisnis Kesatuan, 2.3
Pradana, Jundi Amiruddin, Harijanto Sabijono, and Victorina Z Tirayoh, (2022), ‘Kontribusi Dan Efektivitas Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Tidore Kepulauan Provinsi Maluku Utara’, Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya Dan Hukum), 5.2
Pratiwi, (2020), ‘Pengaruh Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Di Kota Palopo’, Jurnal Ekonomi Pembangunan,
Rorong, Tessalonica, Novi Swandari Budiarso, and Christian Datu, (2024), ‘Analisis Perhitungan Pemungutan Dan Pelaporan Pajak Reklame Atas Pemasangan Billboard Pada CV Karya Wenang Manado’, Riset Akuntansi Dan Portofolio Investasi, 2.1
Sapulette, Cornelia, (2022), ‘Kontribusi Pajak Reklame Dalam Meningkatkan Pendapatan Asli Daerah Di Kota Ambon’, Universitas Pattimura, Ambon, Maluku, 6.1
Suoth, Calvin, Jenny Morasa, and Victorina Tirayoh, (2022), ‘Analisis Efektifitas Penerimaan Pajak Daerah Di Kabupaten Minahasa’, Jurnal Emba, 10.1
Sukma Faradiba, Slamet Muchsin, Hayat, (2021) ‘Efektivitas Kinerja Pelayanan Sensus Penduduk Berbasis Online Di Badan Pusat Statistik Kota Malang’, Jurnal Inovasi Penelitian, 2.1
Yasser, Haekal, and Tituk Diah Widajantie, (2022), ‘Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Provinsi Jatim’, JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6.1
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Jurnal Ekonomi dan Bisnis
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
