Kontribusi Penerimaan Pajak Reklame Terhadap Pendapatan Asli Daerah Di Kabupaten Rokan Hulu

The billboard tax can increase the finances of the Rohul Regency government, as a source of regional income aimed at the development of facilities and infrastructure. However, indirectly, it can be seen that the billboard tax revenue is still less than optimal because it has not met the target that has been set where this is due to the fact that there are still many tax arrears who have not paid billboards who have not paid their bills or do not have a permit to install billboards. As well as the lack of strict control by officers regarding tax arrears who have not paid or have an advertisement tax permit. However, if we look closely, the revenue is considered less effective with the current condition of advertising growth in Rokan Hulu Regency. This means that there is still a lot that must be maximized in the collection . The main problem in this research is the implementation of billboard tax collection in Rokan Hulu Regency, and the contribution of advertising tax revenue to local revenue in Rokan Hulu Regency. While this research method is the type of research that the author uses is observational research or research by means of surveys. While its nature is descriptive. The results of the study indicate that the implementation of the billboard tax collection in Rokan Hulu Regency has been implemented, but the existing management systems and procedures include: Registration and Data Collection where there are still taxpayers who register and collect data in the field, and Billing of The billboard tax as an effort to enforce the law on taxpayers has not been explicitly carried out, so that taxpayer awareness is reduced in paying taxes, while the criminal sanctions of imprisonment and fines contained in Regional Regulation Number 1 of 2011 in the form of criminal sanctions have never been implemented to taxpayers. . However, only 92 people were given a warning, and 3 people were sanctioned by demolition, and the Contribution of Advertising Tax Revenue to Regional Original Revenue in Rokan Hulu Regency was that the advertisement tax contribution decreased from 2019 to 2020, where in 2019 the contribution earned which is 134.34% but in 2020 it has decreased very much which is 82.80%. Thus, it can be stated that in 2020 local revenue from the aspect of the advertisement tax follows the decline in the contribution generated from the collection of the advertisement tax