Pengawasan Terhadap Izin Penyelenggaraan Papan Reklame Di Kota Pekanbaru Ditinjau Menurut Peraturan Daerah Nomor 4 Tahun 2011 Tentang Pajak Reklame

Novindri, Annisa (2022) Pengawasan Terhadap Izin Penyelenggaraan Papan Reklame Di Kota Pekanbaru Ditinjau Menurut Peraturan Daerah Nomor 4 Tahun 2011 Tentang Pajak Reklame. Other thesis, Universitas Islam Riau.

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Abstract

Supervision of advertisements is an effort to ascertain whether the implementation of advertisements in the field is in accordance with the advertisement permits given and to find deviations in the form of violations of unauthorized advertisements, the location and size of advertisements that do not match the permitted permits, to take corrective action in the form of controlling advertisements. The Satpol PP coordinates with the Office of Investment and One Stop Integrated Services and the Regional Financial Management Agency in carrying out administrative supervision and field supervision. It is hoped that the implementation of the billboard tax can increase Pekanbaru City's Original Regional Revenue. The main problem of the research is how is the implementation of supervision over the license to operate billboards in Pekanbaru City when reviewed according to Regional Regulation Number 4 of 2011 concerning Advertising Tax. 2011 About Advertising Tax The research method is observational research, by means of a survey. while the nature is descriptive, which describes in detail and clearly regarding the implementation of supervision of billboard permits in the city of Pekanbaru. Drawing conclusions inductively, namely connecting things that are special to things that are general. The results of the study that in the implementation of supervision showed that the coordination carried out by several regional apparatus organizations in the supervision of billboard licensing in Pekanbaru City was not yet synergistic with each other and the sanctions given to billboard taxpayers were still low. There are still many taxpayers who have not paid taxes, the sanctions given are still low and taxpayers (entrepreneurs) often outsmart the size of the billboards that are not in accordance with the facts on the ground. Supervision of billboard licensing in Pekanbaru City is very objective by not treating partiality to anyone and not distinguishing one taxpayer from another. Obstacles in carrying out the supervision of advertising licensing still exist. The DPMPTSP complains that not all places or locations can be controlled for advertising permits, because there are rules and regulations that prohibit it. In addition, in supervising the licensing of advertisements, apart from the large budget used and the required infrastructure, there are still available. The Satpol PP still needs heavy equipment to control the headbands or billboards.

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