The purpose of the study entitled ANALYSIS OF THE LEVEL OF ACHIEVEMENT OF ADMINISTRATION TAX RECEIVABLE COLLECTION AT REGIONAL REVENUE AGENCY (BAPENDA) SURAKARTA CITY IN 2018-2022, namely, to find out the billboard tax collection and collection mechanism, to find out the achievement level of billing bills for billboard tax arrears, to find out the suitability of billboard tax collection and billing with existing regulations, to find out the constraints and advertisement tax billing solution conducted by BAPENDA Surakarta City. This research will show how effective tax collection is with the enactment of advertisement tax collection and collection mechanisms in Surakarta City using field studies and literature studies.
Based on the research conducted, the level of achievement of collection of arrears of advertisement tax receivables is categorized as good if the level of payment for billing bills of advertisement tax receivables is high. After calculating the collection achievement rate for 2018-2022, it can be seen that the highest occurred in 2022 with the achievement rate for collecting arrears on receivables of 92.84% and the achievement rate for collecting arrears on advertisements for fabric advertisements by 100%. Thus, the achievement rate for collecting arrears of total receivables as of December 2022 was 86.26% (good enough).
