ANALISIS POTENSI DAN KINERJA PAJAK REKLAME SEBAGAI PENDAPATAN ASLI DAERAH KOTA SURAKARTA

The purpose of the resecarch is to measure the potention and performance of advertisement tax bill 2010-2016 in BPPKAD Surakarta. The analysis used are effectiveness analysis, growth rate analysis, contribution analysis, and trend analysis to estimate advertisement tax revenue for years to come. The method used is interview method, primary data processing, and literature study conducted by collecting information from books, documents and previous research Based on the result of the research, it can be concluded that the potention of advertisement tax of 2017 and the prospect of acceptance for the next two years (year 2018-2019) is predicted to increase. Based on data from BPPKAD Surakarta, the determination of the advertisement tax target of Rp8,500,000,000.00 is lower than the potention calculated by the author, amounting to Rp9.092.193.158,00. There is a considerable amount of Rp552.722.922,00. The results of this study indicate that the performance of advertisement tax in Surakarta is already good but not yet optimal. It can be solved by calculating the real potention before setting target so that advertisement tax revenue can be obtained maximally