Analisis Kontribusi Pajak Reklame Terhadap Pajak Daerah dan Pendapatan Asli Daerah Kota Medan Tahun 2018-2023 Studi pada Kantor Badan Pendapatan Daerah Kota Medan

Abstract

Advertising tax is one of the important sources of Regional Original Income (PAD) to support regional development financing in Medan. However, the achievement of advertising tax revenue often does not meet the set targets. This study aims to analyze the contribution of advertising tax to local taxes and PAD in Medan from 2018 to 2023. The research method used is descriptive analysis with a quantitative approach. The data used in this study is secondary data obtained from the reports on advertising tax and PAD realizations in Medan. The research findings indicate that the contribution of advertising tax to local tax and PAD (Regional Revenue) in Medan City has fluctuated, with the highest contribution recorded in 2023 at 4.28%. Although the contribution remains relatively modest, ranging from 1.05% to 4.28%, the advertising tax still provides a significant source of revenue for the region. Several challenges in the collection of advertising tax include low taxpayer awareness, complex administrative procedures, location restrictions, and tariff increases. To address these issues, the Medan City BAPENDA has undertaken various efforts, including collaborations with external parties, direct tax collection, socialization campaigns, and improvements to the administrative system to enhance taxpayer compliance and increase advertising tax revenue.