Peran Badan Pendapatan Daerah Dalam Mengoptimalkan Penerimaan Pajak Reklame Di Kabupaten Rokan Hilir

Pitriani, Pitriani (2022) Peran Badan Pendapatan Daerah Dalam Mengoptimalkan Penerimaan Pajak Reklame Di Kabupaten Rokan Hilir. Masters thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the role of the Regional Revenue Agency in optimizing advertisement tax revenue in Rokan Hilir Regency along with the inhibiting factors in implementing the Regional Revenue Agency's role in optimizing advertisement tax revenue in Rokan Hilir Regency. The variable of this research is the government's role in national development which consists of four role indicators, namely: as a stabilizer, innovator, modernizer, pioneer and self-executor. The research method is a qualitative research method. The informants in the study were government officials who were in charge of managing advertisement tax and the advertisement taxpayer community. From the results of the study it is known that the role of the Regional Revenue Agency in optimizing advertisement tax revenue has not been implemented properly. The inhibiting factors for implementing the role of the Regional Revenue Agency in optimizing Advertising Tax revenue include: the Rokan Hilir Regency Regional Revenue Agency does not yet have a Standard Operating Procedure (SOP) in planning the target amount of Advertising Tax revenue, Socialization of Advertising Tax Regulations is not delivered directly for each Taxpayer, supporting facilities and infrastructure are still minimal, the availability of an inadequate number of field officers, the Regulations for the supervision of Advertising Tax have not yet been enacted and the delegation of authority for the management of Advertising Tax has not yet been implemented to each Revenue Management Regional Technical Implementation Unit (UPTDPP). For this reason, it is hoped that the Regional Government of Rokan Hilir Regency, is expected to pay more attention to the availability of the number of field officers in charge of verifying advertisement tax report data and also to the Regional Revenue Agency of Rokan Hilir Regency to establish Standard Operating Procedures (SOP) in planning targets and realization of tax revenues Advertising so that the target and realization of the target for Advertising Tax revenue can be set in accordance with the potential of the existing Advertising Tax object.

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