Evaluasi pemungutan pajak reklame di DPPKAD kabupaten Boyolali

Oleh :
Riza Rahmawati N.F - F3406057 - Fak. Ekonomi dan Bisnis

ABSTRACT Local tax is an important local revenues sources to finance local government operation and development in order to support the wide range, real, and dynamic regional autonomy. The tax advertisement is one of local originated revenues sources, especially in tax sector that has a quite good potentials and functions in local development, especially in Boyolali local government. The aim of the research is to know the advertisement tax collection system in DPPKAD of Boyolali, to identify the obstacles found in collection the tax, and to know the effort undertaken in increasing the tax collection. The type of the data employed is collected indirectly in the field. The data collection technique is done using interview, observation, and literary study. Based on the analysis, the research concludes that: 1) the advertisement tax collection system done by DPPKAD is in accordance to the collection system and follows the local government regulation (Perda) No. 12 of 2007 on Advertisement Tax, hence there are slight differences between the actualization and the regulation. It is done to optimize the local government revenues from advertisement tax; 2) the obstacles found in advertisement tax collection convey the unavailability of sufficient human resources and facilities; and 3) the effort undertaken by Boyolali local government to increase the tax collection convey service quality improvement, illumination and socialization to the advertisement bureaus and tax payers. The recommendation suggested is that it is expected to the DPPKAD to be more careful in the tax calculation and fixation in accordance to the advertisement lease charge adjustment in Peraturan Bupati No. 7 of 2009. Key word: the advertisement tax