STRATEGI BADAN PENGELOLAAN PENDAPATAN DAERAH (BPPD) KOTA BANDUNG DALAM MENCAPAI TARGET DAN REALISASI PENERIMAAN PAJAK REKLAME

Ade Sudrajat

Abstract


The Bandung City government as one of the implementers of regional autonomy in West Java Province also made efforts to increase its local revenue through local tax revenues, one of which was the tax on the implementation of billboards. This study seeks to analyze the BPPD strategy in achieving the target and realization of advertisement tax receipts in the city of Bandung. This research was conducted using qualitative methods. The results of this study indicate that the realization of advertisement tax revenue in the city of Bandung in the last six years has not yet reached the specified target. This is because in the advertisement tax collection process, namely the difficulty of coordination between related institutions, lack of advertisement taxpayer database, lack of advertisement management supervision, lack of clarity in billboard management law enforcement, and lack of awareness in licensing and billboard tax payments. For this reason, the strategy carried out by Bandung City BPPD in achieving the target and realization of advertisement tax revenue is by issuing technical guidelines for billboard tax collection, increasing data accuracy data on potential technology-based advertisement tax, increasing supervision of potential advertisement tax, increasing quality and quantity of human resources, increasing advertisement tax socialization.

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DOI: https://doi.org/10.15575/jk.v2i1.4449

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Published by : PUSAT KAJIAN Fakultas Ilmu Sosial dan Ilmu Politik UIN Sunan Gunung Djati Bandung

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