Faktor-faktor yang Mempengaruhi Implementasi Regulasi Daerah Terkait Penerimaan Pajak Reklame (Studi Kasus di Dinas Pendapatan Daerah Kota Malang)

The study is based on the factors that influence the implementation of regulations related areas advertisement tax revenues. The study is also seen how the implementation of regulations related to the area of ​​the advertisement tax revenues. The purpose of this study is to determine how the implementation of regulations related areas advertisement tax receipts, and the factors that influence the implementation in order to optimize the advertisement tax receipts in Malang. This study used a qualitative research method with a descriptive approach. Data collected through interviews, observation, and documentation. Data analysis techniques in this study consisted of data collection, condensation, data presentation, and conclusion by Miles and Huberman's model (2014:14). The results of this study is that the implementation of regulations related areas advertisement tax receipts in Malang has been effective enough to be analyzed researchers used a Grindle's model. Factors that influence the implementation of local regulations in order to optimize the advertisement tax receipts, covering internal and external factors which consists of enabling and inhibiting factors