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Abstract
Research examines rates of the billboard tax increase regional revenue, for that purpose of research to analyze the determination of the billboards tax rate in increasing the original income of the District (PAD) Maros Regency. The research approach uses a descriptive qualitative, data in the research derived from the data on realization of billboards through strict supervision and through counseling to billboard taxpayers about the urgency of the billboard tax for the regions. Results finding that the process of determining billboards tax rate would increase the PAD in Maros district. Research can inform decision making for the local government of maros in setting standards with respect to the advertisement tax.
Abstrak
Penelitian ini meneliti tentang tarif pajak billboard dalam upaya memaksimalkan pendapatan asli daerah, arah artikel ini untuk memahami penetapan tarif pajak periklanan. Pendekatan penelitian menggunakan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa proses penetapan tarif pajak reklame dapat meningkatkan Pendapatan Asli Daerah (PAD) di kabupaten maros melalui pengawasan yang ketat serta melalui penyuluhan kepada wajib pajak reklame tentang urgensi pajak reklame bagi daerah. Kontribusi penelitian ini dapat menjadi informasi pengambilan keputusan bagi pemerintah daerah Maros dalam penetapan standar sehubungan dengan pajak reklame.
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Copyright (c) 2023 Dwi Astuty Arfah, Eka Ariaty Arfah, Muhammad Reza Ramdani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
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- P Astuti SA. Optimalisasi Pengelolaan Pajak Reklame Sebagai Sumber Pendapatan Daerah Di Kota Semarang. J Ilmu Sos 2016;6:29–41. https://doi.org/10.14710/jis.6.2.2007.29-41.
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References
Effendi S, Br Purba NM. Analisis Kinerja Pemungutan dan Retribusi Pajak Reklame Terhadap Pendapatan Asli Daerah (PAD) Kota Batam. J Akunt Barelang 2019. https://doi.org/10.33884/jab.v3i2.125.
Azizah DF, Sari UN. Determining Factors of Billboard Tax Receipt in East Java (Study on districts and cities in East Java Province 2013-2015). Atl Press 2019;93:84–9. https://doi.org/10.2991/aicobpa-18.2019.20.
Ningsih S. Analysis of Billboard Contribution Tax To Regional Income of Sukoharjo District in Year 2012-2016. Int J Econ Bus Account Res 2017;1. https://doi.org/10.29040/ijebar.v1i01.394.
P Astuti SA. Optimalisasi Pengelolaan Pajak Reklame Sebagai Sumber Pendapatan Daerah Di Kota Semarang. J Ilmu Sos 2016;6:29–41. https://doi.org/10.14710/jis.6.2.2007.29-41.
Siregar IK. Analisa Dan Desain Model Sistem Perhitungan Pajak Reklame Pada Badan Pengelola Pendapatan Daerah Kabupaten Asahan. Pros Semin Nas Ris Inf Sci 2019. https://doi.org/10.30645/senaris.v1i0.125.
Hebimisa MT, Sondakh JJ, Wangkar A. Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Reklame, Pajak Bumi Dan Bangunan Terhadap Pendapatan Asli Daerah Kabupaten Siau Tagulandang Biaro. Going Concern J Ris Akunt 2017;12. https://doi.org/10.32400/gc.12.2.18529.2017.
Smith, J.A., & Allen JW. A national review of uniformity in ad valorem tax valuation of billboard property. IAAO Res Exch 2010;7:61–9.
Pajak DJ. Ketentuan Umum Perpajakan (KUP) Pasal 1, 2013.[9] Sabil. Kontribusi Pajak Reklame Terhadap Pendapatan Asli Daerah Pada Unit Pelayanan Pajak Daerah Cipayung Jakarta Timur. J Monet 2015. https://doi.org/10.1145/3132847.3132886.
Sulviane IA, Harianto H, Hakim DB. Strategi Peningkatan Penerimaan Pendapatan Pajak Reklame Dikabupaten Bogor. J Manaj Pembang Drh 2019. https://doi.org/10.29244/jurnal_mpd.v6i1.24643.
Mardiasmo. taxation system. Taxation 2010.
Ayi Astuti. Analysis of Effectiveness and Contribution of Advertisement Tax Collection on
Original Regional Income. J Akunt Audit Dan Sist Inf Akunt 2020;4:338–46. https://doi.org/https://doi.org/10.36555/jasa.v4i3.1478.
Aristi G, Rahwana KA. Design of Advertisement Tax Calculation Application Based on Android using the Extreme Programming at Dispenda Tasikmalaya. J. Phys. Conf. Ser., 2019. https://doi.org/10.1088/1742-6596/1179/1/012024.
Haryati NN, Winarno WA, Sulistyono S. Determining the advertisement of tax priority on urban road based on road performance. MATEC Web Conf., 2018. https://doi.org/10.1051/matecconf/201818108001.
Laksana MFI, Irwansyah MA, Pratama EE. Rancang Bangun Sistem Informasi Pajak Papan Rekla-me Berbasis SIG (Studi Kasus Kota Pontianak). J Sist Dan Teknol Inf 2020. https://doi.org/10.26418/justin.v8i1.33728.
Alkan M, Surmeneli HG. Development of an advertisement tax system based on a geographic information system. Proc Inst Civ Eng Munic Eng 2018;171:pp 93-104. https://doi.org/10.1680/jmuen.16.00028.
Aly AD, Mamnun AG. Pajak Reklame Dalam Prespektif Hukum Ekonomi Syariah Dan Kontribusinya Dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Majalengka. Al-Mustashfa J Penelit Huk Ekon Syariah 2017. https://doi.org/10.24235/jm.v2i1.1620.
Gunanto G, Fudholi DH, Iswari L. Analisis Spasial Persebaran Rekla me. JITU J Inform Technol Com mun 2019. https://doi.org/10.36596/jitu.v3i1.56
Trisninik Ratih Wulandari Akadp. Analisis Pajak Reklame Di Kabupaten Purworejo Periode 2012-2016. J Akunt DAN PAJAK 2017. https://doi.org/10.29040/jap.v18i01.94.
Rahmat RF, Purnamawati S, Saito H, Ichwan MF, Lubis TM. Android based automatic detection and measurement system of highway billboard for tax calculation in Indonesia. Indones J Electr Eng Comput Sci 2019;14:877–86. https://doi.org/10.11591/ijeecs.v14.i2.pp877-886.
Rohman A, Hendrawan VEF, Rusmiwari S. Implementasi Kebijakan Pemungutan Pajak Reklame Kota Malang. Jisip J Ilmu Sos Dan Ilmu Polit 2020;9. https://doi.org/10.33366/jisip.v9i1.2209.