Analisis pemungutan pajak reklame tahunan dan pajak reklame insidentil dalam rangka mengoptimalkan pendapatan asli Daerah Kota Surakarta tahun 2008-2010

Oleh :
Alim Adi Tantomo - F3408011 - Fak. Ekonomi dan Bisnis

The advertisement tax is revenue for administering the city of Surakarta advertisement. The potential for this advertisement tax continues to increase, along with the times. DPPKA Surakarta is the executive element of local government in the field of regional income in charge of digging as much as possible the potential of local tax revenue. The aim of the research the author is to know the intent and purpose of the discrepancy between annual and incidental advertisement tax and the impact on local revenues. In conducting this research, writer use method of direct observation and interviews of relevant parties. The author also compares the theory that the author could during collage with real field data. During the study authors found the weakness that occurred during the collection and management of advertisement tax treatment, including (1) dysfunction of department licensing advertisement, (2) are less strict regulation, (3) tax payers often break the rules, (4) dysfunction department of the DPPKA. The conclusion that can present the author is the inability of local regulations to regulate advertisement arrangement significantly, and the calculation of target setting is not based on the real potential of advertisement tax, so tax collection be less than the maximum advertisement. From the finding obtained, the author can make recommendation that local government could be more strictly enforce that law and also more actively cooperate with private parties in order to maximize the collection of advertisement tax.