Peran dan Kontribusi Pajak Penerangan Jalan Terhadap Pajak Daerah di Kota Medan

Abstract

Regional governments have the authority to collect taxes to increase Regional Original Income (PAD), one of which is the Street Lighting Tax (PPJ). In Medan City, PPJ plays an important role in supporting public lighting infrastructure and regional development. This study aims to identify the role and contribution of PPJ to Medan City's Regional Taxes and analyze the supporting and inhibiting factors in its collection. A descriptive qualitative method was used, with data collected through observation, interviews, and documentation. The data analyzed were obtained from Medan’s Regional Revenue Agency (Bapenda) for the 2020–2024 period. The results show that PPJ contributes moderately to Regional Original Income (PAD), with an average contribution of 17,34%. The main constraint is the gap between revenue targets and realization, while the integration of PPJ collection with PLN serves as a key supporting factor.