Analisis Kontribusi Pajak Reklame terhadap Pajak Daerah di Kota Medan pada Tahun 2021-2023 (Studi pada BAPENDA Kota Medan)

Abstract

Advertising Tax is a levy imposed on all advertisers and is one of the sources of regional income. Advertising taxes should contribute significantly to local tax revenues in Medan City, but the fact remains that there are still many illegal Advertising. In order to reduce the illegal advertisement of the Medan City Government, it must be more assertive to comply with the procedure of the advertising tax. This study aims to find out the contribution of the advertising Tax to the Regional Tax in Medan in 2021-2023, as well as what is an obstacle to the advertising Tax in contributing to the development of local taxes. This study used qualitative descriptive methods used to analyze data. Data collection techniques are carried out with interviews obtained from the Regional Income Board of Medan City in the field of advertising Tax. Research results show that the contribution of advertising Tax to Local Taxes is still less effective. This is due to the lack of awareness of the institute Taxpayers for compliance with their Reclaim Taxes and some illegally installed advertising hindering the contribution of advertising Taxes to local taxes. Therefore, the need for the Medan City Regional Government to emphasize more to the Institute Taxpayers who have billboards to follow the predetermined bill of billboards tax procedures.