Analisis Potensi Penerimaan Pajak Penerangan Jalan terhadap Peningkatan Pendapatan Asli Daerah (Studi pada Badan Pendapatan Daerah Kota Medan)

Abstract

As one of the sources of regional revenue that plays an important role in regional budgets and expenditures, Street Lighting Tax (PPJ) is expected to contribute to the continuity of regional development. The potential in PPJ should encourage the government to increase Original Regional Revenue (PAD) and increase PPJ supervision so that there are no violations by PPJ managers that can harm the region. The achievement of the realization of PPJ revenue will be a measure of the success of the target that has been set. The purpose of this study is to determine the description of the target, realization, contribution, and potential of PPJ in Medan City, as well as efforts to increase PPJ revenue in Medan City. The potential analysis will be analyzed using data on the number of PPJ targets and realizations and the number of licensed buildings in Medan City. This research is a qualitative research with descriptive approach. Using data collected in the form of primary and secondary data with the object of research, namely data obtained from the Regional Income Board (BAPENDA) of Medan City in the form of target data and realization of PAD and PPJ revenue in Medan City and at the Investment and Integrated Service Office Licensing in the form of data on the number of licensed buildings in Medan City. The data analysis method used is by collecting data through observation, interviews and documentation. The results showed that although there are fluctuations in the realization of PPJ, the number of licensed buildings has an influence on PPJ revenue. The more the growth of licensed buildings is likely to have electricity installations and increase the amount of electricity, so this is closely related to the potential for PPJ revenue and even this not only affects the potential for PPJ revenue but also affects Regional Original Revenue (PAD) in terms of increasing its revenue. Therefore, related parties, such as the Investment and Integrated Service Office Licensing, can carry out strategies to increase the awareness of citizens or building entrepreneurs regarding the obligation to pay PPJ to increase overall tax revenue.