Peranan Penerimaan Pajak Reklame terhadap Pendapatan Asli Daerah Kota Medan Tahun 2018-2022

Abstract

Taxation is seen as an example of the state's obligations in the context of cross-border cooperation and community participation in nation and state development because Indonesia is a republican country based on Pancasila and the 1945 Constitution which upholds the rights and obligations of every person. To achieve this, development financing must be tracked well. An assessment of financing sources, especially in the form of taxes, as a step taken to achieve state or state independence in the fields of finance and development. T his research aims to analyze the role of advertising tax revenue in the regional original income of Medan City during the period of 2018-2022. Advertising tax plays a significant role in contributing to the regional revenue, and this research aims to understand how advertising tax revenue has affected Medan City's regional original income over the five-year period. The research methodology involves the analysis of secondary data, including advertising tax revenue and Medan City's regional original income data from 2018 to 2022. The data is analyzed using various statistical methods to identify trends and patterns that may have occurred. Additionally, the research also explores information regarding advertising tax policies and regulations in Medan City and their potential impact on tax revenue and regional original income. The research findings indicate that advertising tax revenue plays a significant role in contributing to Medan City's regional original income during that period. Advertising tax revenue tends to increase from year to year, although there is variation in growth during certain periods. This suggests that advertising tax has the potential to be a stable source of income for Medan City.