Advertisement Tax Policy in Malang Regency: Study on the Implementation of Regional Regulation of Malang Regency

This research is entitled "Advertising Tax in Malang Regency (Study on the Implementation of Malang Regency Regulation Number 1 of 2019 concerning Amendments to the Regional Regulation of Malang Regency Number 8 of 2010 concerning Regional Taxes [1])" which is the result of interview and literature research to answer questions: How to implement the policy implementation in the advertisement tax service. There are two problems that will be examined in this research, namely: 1. What is the form of the advertisement tax service implementation (tax potential data collection, supervision and collection strategies)? 2. What are the driving factors and constraints both internally and externally in policy implementation. To answer this problem, this researcher uses qualitative research methods. The study used several data collection techniques, namely observation, interviews and documentation. So the researcher will go directly to the field and conduct research by means of observation and in-depth interviews with several related informants. The data obtained were then presented descriptively and analyzed using descriptive analytic techniques. From the results of this study, the aim of this research is to provide an understanding of the community regarding "Implementation of the advertisement tax service policy in the Regional Regulation of Malang Regency Number 1 of 2019 in Malang Regency". Based on the existing data, the author tries to describe / describe systematically. 1. Potential data collection is realized with npwpd services and periodic field data collection. Supervision is carried out to provide control and inspection. The collection strategy has been running according to good policy and governance. 2. The factors driving and constraining the implementation of policies, the driving factors are the improvement of facilities, the competence of officers and the support of regional banks. While the obstacle factors are the number of types of taxes, the area of ​​Malang Regency and the low level of compliance