Mekanisme Penghitungan, Perizinan serta Pemungutan Pajak Reklame dan Kontribusi Terhadap Pendapatan Asli Daerah Kota Binjai (Studi pada Badan Pengelolaan Keuangan dan Pendapatan Daerah/BPKPD Kota Binjai)

Abstract

Regional taxes are taxes set by the regional government based on regional regulations and collected by regional government officials to be allocated in the Regional Revenue Budget to be used to finance household needs in a region. Advertisement Tax is one of the taxes collected by the region. Advertisement Tax is a tax imposed on the implementation of advertising. Each region has a target in realizing Advertisement Tax revenues and the obstacle in meeting the target is that there are still many Advertisement taxpayers who neglect their permits and obligations towards advertising tax. Therefore, efforts are needed to overcome obstacles and optimize Advertisement Tax collection so that the target can be achieved. This research aims to describe the mechanism of calculation, licensing and collection of Advertisement Tax and contribution to the regional income of Binjai city, to determine the realization of Advertisement Tax revenue and to determine the obstacles and efforts to collect Advertisement Tax in Binjai city. This research uses descriptive qualitative methods through interviews, observations, and documentation which are used to analyze data by describing the data that has been collected. Based on the results of the research that has been carried out, it can be described the mechanism of calculation, licensing and collection of Advertisement Tax, the receipt of Advertisement Tax on the regional income of Binjai city which can be said to be less effective from the Advertisement Tax sector because the amount obtained rarely reaches the target. This is due to obstacles in the collection and licensing of Binjai city Advertisement Tax due to the lack of public awareness in knowing their tax obligations, especially regarding Advertisement Tax.