Pengawasan Pemerintah Kota Pekanbaru Terhadap Pemasangan Reklame Di Kota Pekanbaru Berdasarkan Perda No 4 Tahun 2011 Tentang Pajak Reklame

Supriadi, Tomy (2021) Pengawasan Pemerintah Kota Pekanbaru Terhadap Pemasangan Reklame Di Kota Pekanbaru Berdasarkan Perda No 4 Tahun 2011 Tentang Pajak Reklame. Other thesis, Universitas Islam Riau.

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Abstract

Advertisements have excellent potential and development in Pekanbaru City. So that this potential becomes revenue for local governments. This revenue certainly has positive and negative impacts in each of its operations because taxes can be used as a means of development progress and can be a tool for irresponsible people by misusing them. Advertisements have the aim of being a means of conveying information to the wider community. So that many billboards in urban areas are installed on the sides of the road, as happened in the city of Pekanbaru which is a potential place for billboards to be installed because Pekanbaru as a developing city, especially in the trade sector. However, this has become one of the problems because it is a promising business so that the installation of billboards that are not in accordance with applicable legal provisions has been rampant and has an impact on tax revenue for the local government of Pekanbaru City. The problems in this thesis are: How is the implementation of Pekanbaru City Government Supervision of the Installation of Billboards in Pekanbaru City Based on Regional Regulation No. 4 of 2011 on Billboard Taxes? What are the Government's Efforts to Uphold Law Enforcement Against Legal Violations of Advertising in Pekanbaru City Based on Perda No. Advertisement tax? The method used in this research is a survey, which is a study that is directly conducted to the research location to make an observation. As for the data source in this study is primary data, data obtained from respondents by conducting interviews. The results of the research state that the implementation of Pekanbaru City Government Supervision of Advertising in Pekanbaru City is based on Perda No. 4 of 2011 on Advertising Tax. If the advertisement tax is not installed in the specified place, demolition will be carried out, including the installation of billboards that are not registered or do not submit applications. permit, then order is carried out in the form of demolition. However, from a viewpoint of effectiveness, supervision could not be carried out effectively, because there were still advertisements that were not properly placed. and Government Efforts to Uphold Law Enforcement Against Legal Violations in the Installation of Billboards in Pekanbaru City Based on Perda No. 4 of 2011 on Advertising Tax, namely: Community Socialization on Regional Taxation, Officers Going to the Field to Carry Out Data Collection, Control with a Warrant, Field Supervision by the Revenue Service Regions assisted by the Civil Service Police Unit, Administration of Sanctions, and Direct Control of Advertising.

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