ANALISIS SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK REKLAME SEBAGAI UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) PADA DINAS PENDAPATAN DAERAH KOTA BATU

This research represents a case study on advertisement taxation system at Local Income Department of Batu City, under the title: “Analysis of Advertisement Taxation System and Procedure as the Effort to Improve Local Original Income (PAD) in Local Income Department of Batu City”. Purpose of this study is to know the system and procedure of advertisement taxation and also to review how far the effectiveness of advertisement taxation conducted by at Local Income Department of Batu City. Data analysis method in this research uses qualitative method through some steps as follow: (1) analyzing internal control system elements that include organizational structure analysis, which precisely separates every responsibility; authority system analysis and a good and sufficient recording procedures to monitor advertisement taxation; evaluation on the healthy practice applied by Dispenda, employee or worker skill level whose quality is appropriate with their responsibility. And (2) analyzing target and realization of advertising tax revenue period 2004-2007. Based on the research result, that advertisement taxation conducted in Local Income Department of Batu City has been run effectively. It is proven by the existence of average advertisement tax acceptance realization in the last 4 (four) years. Average acceptance target start from budgeting year 2004 until 2007 has exceeded the defined target. Average acceptance target each year is increasing, while tax contribution on the percentage of local original income is getting rise. The result shows that Batu City Government has striven in performing advertisement taxation especially if it is supported by advertisement taxation system and procedure in good progression. Based on the conclusion above, writer can give a suggestion that at Local Income Department of Batu City should be more improving tax intensification and extensiveness to support and contribute to local income. Moreover, it should give a firm punishment on the offender of advertisement tax