EFEKTIVITAS PENERIMAAN PAJAK REKLAME DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA TEGAL
Abstract
This research aims to understand and describe the level of effectiveness of Advertising Tax revenue on Tegal City Regional Original Income in 2019-2022. Advertising Tax revenue in 2019-2022 has proven to be very effective, with an average effevtiveness level of 107,2%. In 2019, the peak effevtiveness rate reached 118,5%. This high performance is due to the good implementation of Regional Government policies and an effective advertising tax collection process. However, in 2022, the level of effevtiveness will decrease to 94,5% due to a decrease in the advertisement tax revenue target caused by the policy of structuring and controlling advertisements in Tegal city. However, participation in advertising tax is considered to be still lacking. So it can be concluded that advertising tax does not contribute to PAD because the realization of advertising tax it self is not enough to be the main indicator contributing to local original income, however, if the realization of advertising tax is combined with the realization of regional taxes as a whole then the realization of regional taxes certainly contributes to local original income Tegal city.
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