Kameliana, Kameliana (2023) Efektivitas Kebijakan Pemungutan Pajak Reklame Dalam Meningkatkan Pendapatan Daerah Kota Pekanbaru. Masters thesis, Universitas Islam Riau.

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Abstract

THE EFFECTIVENESS OF ADVERTISING TAX COLLECTION POLICIES IN INCREASING REVENUE IN PEKANBARU CITY ABSTRACT By KAMELIANA As the city of Pekanbaru as the center of government and at the same time as an industrial city, the prospect of Advertising Tax is quite potential for the future. In marketing science there is a marketing mix that is used as an instrument of company policy. One of the marketing mix is promotion which consists of advertising, advertisement and sales promotion. The realization of advertisement tax each year is still quite small compared to other types of taxes. This proves that the advertisement tax is still far from the expected income target, because with such a large fine level there are tax arrears that have not been paid by the taxpayer. So that the Pekanbaru City government has not been able to optimize revenue from advertisement taxes in Pekanbaru City. In this case there are interesting discussions to study. The main objective of this study is to know and analyze the effectiveness of advertising tax collection policies in increasing regional income in Pekanbaru City. This type of research is descriptive qualitative. The number of research informants is 8 people with the Head of Bapenda as the key informant. Data collection techniques by interviews and data analysis in this study used on-site data analysis techniques developed by Miles Huberman. The results of the research show that the Effectiveness of Advertising Tax Collection Policy in Increasing Regional Revenue of Pekanbaru City can be concluded that it is not yet effective, especially on indicators of the target approach and source approach. This is because the compliance of the people of Pekanbaru City in paying advertisement tax has not reached the target desired by the Regional Revenue Agency, the government in this case has made efforts to create convenience for taxpayers in paying advertisement tax by using a system that is quite easy for taxpayers, unlike other taxes. who generally use the Self Assessment System. Advertisement Tax is a tax with a semi-self-assessment system where the tax authorities are more pro-active and cooperative in calculating, determining the tax owed and distributing it to local governments through the Regional Revenue Agency.

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