Analisis Pengelolaan Pajak Reklame Dalam Meningkatkan Pendapatan Asli Daerah di Kabupaten Karimun

Abstract

This study aims to Analyze Advertisement Tax Management in Increasing Regional Original Revenue.Study on Advertisement Tax Management in Karimun Regency. This study uses a descriptive method with a qualitative approach with the number of informants as many as 12 (twelve) people selected using a purposive sampling technique.The results of this study found that the regional income agency of Karimun Regency has managed Advertisement tax to increase regional original income based on 4 management functions, namely planning, organizing, mobilizing, and monitoring based on the main tasks and functions of the Blood Revenue Agency.However, this has not been said to be maximal in its management, seeing that there are several obstacles in the management of recalculating tax, including many taxpayers who have not been fully aware of the importance of paying taxes for regional development and the percentage between the target and realization of advertisement tax revenues to the increase in Karimun Regency Original Revenue each year experience fluctuations, this is due to obstacles in the Regional Tax and Retribution Management Agency in Karimun Regency in managing advertisement tax.These obstacles are the fact that there are still many taxpayers who do not know the SOP for the implementation of Billboards, there are still many taxpayers who do not make regular payments, there are still some unregistered illegal billboards, as well as a lack of collectors / staff in the field.These obstacles cause the contribution of taxes to the local revenue is very small, but with these obstacles it should be a challenge for the Regional Tax and Retribution Management Board of Karimun Regency to continue to find the right and effective solution so that Regional Income from the local tax sector, especially Advertising Tax can be improved