Peranan dan Kontribusi Pajak Reklame dalam Peningkatan Pendapatan Asli Daerah Kota Medan (Studi pada Badan Pendapatan Kota Medan)

Abstract

Taxes are a source of state revenue, which is considered as income to Regional Original Income (PAD) and is levied based on local regulations in accordance with applicable laws and regulations. One source of local revenue is advertisement tax. Advertisement tax is a tax that has a contribution to increasing Regional Original Income (PAD), therefore the need for a strategy to optimise advertisement tax collection so that it can be realised. This study aims to determine the role and contribution of advertisement tax to Medan City's Regional Original Income (PAD), to find out the strategies and efforts of the Medan city government in increasing advertisement tax revenue, to find out the mechanism of imposition and calculation of advertisement tax and to find out the obstacles in collecting advertisement tax in Medan City. This research method uses a qualitative descriptive method. Data collection techniques were carried out by interview and documentation that had been obtained from the Regional Income Board of Medan City. Based on the research results, the role and contribution of advertisement tax is categorised as very less in Regional Income Board of Medan City with an average of 7.31% in the last 3 years. This is due to the low awareness of taxpayers and the lack of socialisation resulting in taxpayers not complying with their tax obligations. As a result, strategies and efforts are needed to increase advertisement tax by socialising and applying sanctions firmly so that with these efforts, it is expected that the contribution of advertisement tax to Regional Income Board of Medan City can increase significantly.