Efektivitas Pemungutan Pajak Reklame terhadap Pendapatan Asli Daerah Kota Medan pada Badan Pendapatan Daerah Kota Medan

Abstract

Billboards are one of the local tax objects that have significant potential in increasing Regional Original Revenue (PAD). Billboard tax is imposed on the implementation of commercial promotional media in public spaces, making it a key source of local revenue managed by the Medan City Government. This study aims to examine the effectiveness of billboard tax collection strategies in contributing to PAD in Medan City, as implemented by the Regional Revenue Agency of Medan. The main focus of this study is on the implementation of billboard tax collection strategies. This research uses a descriptive qualitative approach. The results show that although the Regional Revenue Agency of Medan has implemented strategies such as taxpayer outreach, supervision and data collection, and enforcement against illegal billboards, the effectiveness of billboard tax collection remains hindered by the low awareness of taxpayers in fulfilling their tax obligations in accordance with applicable regulations.