EFEKTIVITAS PEMUNGUTAN PAJAK REKLAME DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK DAERAH

One of the original regional revenues is about taxes from various types of taxes, one of which is about advertisement tax, as a country that is very broad and has various kinds of big cities, of course billboards are not foreign anymore. From the billboards can be used as the value of own income for small areas or for large areas in Indonesia. This study stabilized the problem formulation regarding the procedure for installing billboards, the basis for calculating the exhibition tax, the effectiveness of billboard tax payments and the factors causing a decrease in income from advertisement tax. This study uses a Juridical Sociological approach. Primary and secondary data sources were obtained from the field, books, journals and previous works about collecting advertisement tax and its contribution to local tax revenues. Data collection techniques in the form of interviews. Based on the research results obtained data that the original revenue of the City of Kediri from the withdrawal of advertisement tax was ineffective, the decrease in regional income from the billboard was due to various factors of human resources whether it was authorized officers or decreased use of billboard services as mass media in Kediri City. The results of the target and those that are realized are far from the expectations of the evidence in 2015-2016 which is very effective, and then decreases in effectiveness in 2017