Efektivitas Penerimaan Pajak Reklame di Kota Medan pada Tahun 2022-2024 (Studi pada Badan Pendapatan Daerah Kota Medan)

Abstract

This research is analyzes the effectiveness of advertising tax in Medan City from 2022 to 2024 and the factors that influence it. Advertising tax is an important source of Regional Original Income (PAD) that supports regional development. The research method used is descriptive qualitative with a case study approach at the Regional Income Board (Bapenda) of Medan City. The results of this research show that the effectiveness of advertising tax collection in Medan City in 2022 was quite effective, but declined in 2023 and 2024. The effectiveness percentage for each year was 101.01% in 2022, 83.06% in 2023, and 71.29% in 2024. This decline in effectiveness was due to several factors, such as low awareness and compliance among taxpayers, suboptimal supervision of illegal advertising, limited human resources, and insufficient use of digital systems in tax administration. Efforts made by the Regional Income Board of Medan City to improve effectiveness include increasing awareness among taxpayers, cracking down on unauthorized advertising through cooperation with the Public Order Agency, and strengthening the digital-based tax information system. This study confirms that the effectiveness of billboard tax collection is highly dependent on taxpayer compliance, and the implementation of adaptive strategies to field conditions. With the implementation of the right strategies, it is hoped that billboard tax revenue will continue to increase and contribute more significantly to the Regional Original Income of Medan City.