Pusvita, Deni (2023) Efektivitas Penerimaan Pajak Reklame Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Pelalawan (studi Kasus Pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Pelalawan). Masters thesis, Universitas Islam Riau.

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Abstract

Advertisement Tax is a tax on the implementation of advertisements, while what is meant by advertisements are objects, tools, deeds, or media whose various forms and patterns are designed for commercial purposes to introduce, encourage, promote, or attract public attention to goods, services, people or entities. , which can be seen, read, heard, felt, and enjoyed by the public. The advertising tax revenue target in Pelalawan Regency in 2018 to 2020 is always not achieved, which is proven not to have met the target in 2018, 2019. Advertising tax revenue on Regional Original Income (PAD) in Pelalawan Regency is also less contributing. An assessment is needed regarding how much influence the advertisement tax has on the Regional Original Income (PAD) of Pelalawan Regency so that the government can prepare recommendations for improvement and optimization of the implementation of billing tax collection in the future Based on this phenomenon, this study establishes 2 (two) main problems, namely: First, how is the effectiveness of advertisement tax revenue on the Regional Original Income (PAD) of Pelalawan Regency? Second, what are the factors that hinder the effectiveness of collecting advertisement taxes in Pelalawan Regency? In this study, a sequential mixed methods strategy is used, especially a sequential esplanatory strategy. So, the first stage is conducting interviews and then analyzing qualitative data. Namely, knowing the Effectiveness of Advertising Tax Revenue on Regional Original Income (PAD) of Pelalawan Regency (Case Study on the Regional Financial and Asset Management Agency of Pelalawan Regency). The results of the research: First, for indicators of understanding the program are quite effective, for indicators on target with assessment items Socialization about taxes is quite effective, for indicators on time with assessment items Communication with other tools is quite effective. Second, the obstacle to the Program Understanding indicator is the error in the data owned by the Regional Financial and Asset Management Agency due to not upgrading the data collection which should be done routinely, resulting in the billing tax collection in Pelalawan Regency being ineffective, having an impact on the advertisement tax target in Pelalawan Regency, the realization is not appropriate. with the target set and of course this will have an impact on the local revenue (PAD) of Pelalawan Regency.

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