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Pengelolaan Pajak Reklame Terhadap Pendapatan Asli Daerah (PAD) (Studi Tentang Pengelolaan Pajak Reklame Berdasarkan Peraturan Daerah Nomor 4 Tahun 2006 tentang Penyelenggaraan Reklame di Kota Malang pada Tahun 2017-2019) (CD + Cetak)
The tax is revenue of the state which is important for the country. In fact, 70% of state revenues drawn from income tax. Pinvite is the main source for state revenues. This billboard has been the media promotion that is quite favored by employers in the big cities. So far, the billboards still be an effective means to introduce goods, services, and others that we want to introduce to the public Installation of billboards is also various forms of bias in the form of billboard display, billboard, flyers, boards, stickers, fabric and others. As a big city of course many of these companies either from within or outside the city that promotes its products through the peinstall billboards in the city of Malang. Based on the fenomena above, the research problems namely How is the management of advertisement tax in raising revenue in the city of Malang in the year 2017-2019, the Factors inhibiting and supporting in the management of advertisement tax in the highest revenue area in the city of Malang in the year of 2017-2019.
This research is for uto find out and describe the management of advertisement tax in raising revenue in the city of Malang in the year 2017-2019. To meknew factors-factors that hinder and support in the implementation of the management of advertisement tax in raising revenue in the city of Malang in the year of 2017-2019. In this study, researchers using a qualitative approach where this approach emphasizes on the description of the phenomenon under study. The determination of the source of the data on the person interviewed was done purposively, that is selected with consideration and a specific purpose. As for the research subjects (informants) in this study is the officers on duty in Department of Revenue of the City of Malang. The data collection techniques used, namely literature study, interviews, and documentation. Tenik analysis of the data in use is data collection, data reduction, data presentation and data analysis. Location this study was conducted in Department of Revenue of the city of Malang. The results of this study showed that the Development of advertisement tax has increased since 2017 till 2019. This shows the Revenue the city of Malang has been maximally explore the potential of advertisement tax. Surveillance conducted Revenue the city of Malang in the management of the advertising tax is already running well demonstrated by the realization of income advertisement tax exceeded the target.
Based on the results of the research Factors supporting the management of advertisement tax in the city of Malang is supported by a number of businesses so that the potential tax be high and can boost the revenue of the city of Malang and inhibiting Factors management of advertisement tax that kurannya understanding of the taxpayers regarding the ownership of the permit from the penangana tax. The procedure of circumlocution which complicate the payment of the tax by the taxpayer also be inhibiting factors.
Keywords : Management, advertisement Tax, and PAD.
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