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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.

Keywords

Billboard Income Tax

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Copyright (c) 2023 Dwi Astuty Arfah, Eka Ariaty Arfah, Muhammad Reza Ramdani

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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