DPDPK KOTA YOGYAKARTA DALAM PEMUNGUTAN PAJAK REKLAME

Advertising Tax is one of the potential sources of revenue to finance the development of the local government. The rapidly development of business and tourism sectors in the city of Yogyakarta, would have an impact on the needs of the promotion and publicity in public spaces, thats mean advertisement tax object will increase. However it is surprising that the contribution of tax revenue is so little. Furthermore, if the advertisement tax revenue compared to the potential of advertisement tax is only about 21 % to 24 %, or approximately U.S. $ 1.39 billion to 1.43 billion was lose. Later in 2006, 2007 and 2010 the tax target isn�t reached with no particular reason, that it does not happen to other tax types. The contribution of advertisement tax tend to decline time by time, which in 2008 amounted to 7.9 % in the next year decreased to 7 %, in 2010 by 5.9 % , and 6.2 % in 2011. The alleged leak in the advertisement tax collection is quite large, based on the sampling test conducted at the northern end of Jalan Malioboro start until junction Jalan Dagen over 60 percent of billboards installed unlicensed. As well as from the results of research related to income areas in the city of Yogyakarta which do lead to the conclusion that the collection is not optimal. It was found that the actual parking fees are very low, for example in the scene Malioboro II is only about 27-36 % of the potential (Novita, 2011). It is estimated that this phenomenon also occurs in the advertisement tax revenues. It is important to know the cause of not optimal of the advertisement tax revenue in the city of Yogyakarta. Success or failure is determined by the administration of tax collection. Local taxation administration ruled by Kepmendagri No. 43 in 1999 about System and Administrative Procedures Local Taxes. To understand why the advertisement tax collection ineffective one must be understood about the collection procedures system. By understanding the structure of the system and the process system, someone will be able to explain why the purpose of a system is not achieved (Mulyadi, 1993). So the problems will be detected more easily and precisely. To understand the structure and process of tax collection system will be easier when using a flow chart. Flow chart is like a map that gives an overall picture of the structure and processes of a system (Mulyadi, 1993). This research uses descriptive qualitative method, data collection is done by combining observation and interview techniques and completed with FGD (focus group discussions) in the examination process. Based on interviews and observations will obtain a detailed picture of the procedure, then the outcome is discussed in the Focus Group Discussion (FGD) to gain a deeper study of the systems and procedures that are run by DPDPK in advertisement tax collection