Pelaksanaan Pelayanan Perizinan Pemasangan Reklame Di Kecamatan Bangkinang Kota Kabupaten Kampar Berdasarkan Peraturan Daerah Nomor 14 Tahun 2011 Tentang Pajak Reklame

Sari, Riri Indra Permata (2022) Pelaksanaan Pelayanan Perizinan Pemasangan Reklame Di Kecamatan Bangkinang Kota Kabupaten Kampar Berdasarkan Peraturan Daerah Nomor 14 Tahun 2011 Tentang Pajak Reklame. Other thesis, Universitas Islam Riau.

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Abstract

Based on the incident in Bangkinang city, there are several billboards that have been installed that do not have a permit, and there are also billboards that have already replaced the permit but have not paid off their obligation to pay the billboard tax. The implementation of licensing services and advertisement tax payers is clearly regulated in Regional Regulation Number 14 of 2011 concerning Advertising Tax, therefore to maintain public order and public peace based on RI Law Number 32 of 2004 Article 148 paragraph 1, a Satpol PP is formed. One of its functions is the right to supervise and implement licensed billboards as well as control and dismantle billboards that do not have a permit, based on PP RI Number 6 of 2010 concerning the Main Duties, Functions and Authorities of Satpol PP. The formulation of the research problem is, how is the implementation of licensing services for installing billboards in Bangkinang District, Kampar Regency City based on Regional Regulation No. 2011 Regarding Advertising Tax. The research method is Observational Research or by means of a survey, namely research that takes a sample from one population and uses a questionnaire as the main data collection tool. While its nature is descriptive. The results of the study that the implementation of licensing services for the installation of billboards in Bangkinang District, Kampar Regency City. Based on Regional Regulation Number 14 of 2011 concerning Advertising Tax in the Law of the Republic of Indonesia Number 32 of 2004 concerning Regional Government Article 148 paragraph 1 states: to assist regional heads in enforcing regional regulations and the implementation of public order and public peace in the form of the Civil Service Police Unit, the flow of the implementation of the billboard installation permit service is carried out at the Kampar Regency DMPTSP, while the advertisement tax is carried out at the Kampar Regency BAPPEDA. And obstacles are obstacles in the implementation of licensing services for installing billboards in Bangkinang District, Kampar Regency City. Based on Regional Regulation Number 14 of 2011 concerning Advertisement Taxes, obstacles for supervisors in controlling billboards are if there are owners who have installed billboards and have not paid taxes and the owner concerned are not in place and some are even outside the city, as well as the owner of the billboard who is not responsible for the advertisement, the policy taken by the Bangkinang city government is to demolish the advertisement in question.

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