Pelaksanaan Pemungutan Pajak Reklame dan Kontribusinya terhadap Pajak Daerah di Kabupaten Karo

Abstract

Tax is a mandatory contribution to the State owed by individuals or entities that is coercive based on law. Regional taxes consist of several types of taxes, one of which is advertising tax. Advertisement tax is a source of district or city income whose collection provisions are regulated in the Regional Tax and Retribution Law (PDRD Law). Advertisement tax is also defined as a tax on advertising. Advertisement tax is a tax that has a good contribution to increasing regional income, therefore good efforts are needed in order to maximize advertisement tax revenues. Based on this background, the author wants to discuss it in his final assignment with the title "Implementation of Advertisement Tax Collection and its Contribution to Regional Taxes in Regency Karo.” This research aims to find out whether the implementation of tax collection has been carried out in accordance with procedures in Karo Regency, to find out the obstacles that occur in collecting Advertisement Tax in Karo Regency, to find out the efforts made by BAPENDA in overcoming the obstacles that occur in collecting Advertisement Tax. in Karo Regency, to find out the contribution of advertising tax to Regional Income in Karo Regency. The research uses qualitative methods which are used to analyze data by describing or describing the data that has been collected. The contribution of advertising tax to regional income in Karo Regency shows that contribution revenue in Karo Regency fluctuate or fluctuate. The lowest contribution occurred in 2020 while the highest contribution occurred in 2021. The contribution of advertisement tax to regional income in Karo Regency is based on the results of the author's analysis, the average contribution of advertisement tax in 2018-2022 is 6.4%. Contribution according to previously determined criteria is stated to contribute less to regional income in Karo Regency.