STRATEGI OPTIMALISASI PENERIMAAN PAJAK REKLAME OLEH BAPENDA KOTA PEKANBARU

Abstract

Taxes, as one of the state's components revenue, are used for financing development in Indonesia. Implementation of taxes is regulated by government in Law Number 28 Year 2009 regarding Regional Tax and Retribution. It is followed up by Regional Regulation of Pekanbaru City Number 4 Year 2011 regarding Advertisement Tax. By this research, researcher wants to know what strategies can be done by local government to optimize tax revenue from that particular field. In achieving that objective, researcher conducts an analysis of what factors affect the local government of Pekanbaru City in optimizing regional revenue from billboard installation. The theory construct used in this thesis is referred to Rangkuti's theory. Their main concepts are SWOT analysis based on logic that can maximize Strengths and Opportunities, but at the same time can minimize Weaknesses and Threats. As research method, researcher applies descriptive-qualitative approach. To gain research data, interviews, observations and documentations and so do documents study by using purposive sampling method.The research showed that optimization strategies on tax revenues derived from advertisement sector by BAPENDA of Pekanbaru City has not given maximum result. It is caused by the lack number of resources which is not comparable with the extent of Pekanbaru City. This condition is worsening by the insufficient facilities and infrastructure BAPENDA used for doing their job. Besides, public awareness on advertisement taxes is still very low. This circumstance leads to ineffectiveness of tax revenue gain from that specific area.
Keywords: strategy, optimization, advertisement tax