STRATEGI BADAN PENDAPATAN DAERAH DALAM PENINGKATAN PAJAK REKLAME DI KOTA PEKANBARU TAHUN 2016-2018

Abstract

The central government gives the authority to manage their respective regional finances, this is known as regional autonomy which is regulated in Law Number 23 of 2014 concerning regional government, regional The central government gives the authority to manage their respective regional finances, this is known as regional autonomy which is regulated in Law Number 23 of 2014 concerning regional government, regional government financing in carrying out government and development tasks requires a reliable source of revenue. The most important source of regional revenue is local taxes. One type of local tax is the advertisement tax, which is regulated in Regional Regulation Number 4 of 2011 concerning Advertising Tax, to maximize regional revenue from the regional tax sector, a Regional Income Agency strategy is needed in increasing the advertisement tax is in Pekanbaru City. With this strategy to increase the advertisement tax, the government hopes that the revenue from the advertisement tax can reach the predetermined target. This study aims to determine the strategy of the Regional Revenue Agency in increasing the advertisement tax in Pekanbaru City in 2016-2018 and to determine the barrier factors that affect the strategy of increasing the advertisement tax in Pekanbaru City. The research method used is qualitative descriptive research type with data collection techniques through interviews and documentation, to measure the Regional Income Agency's strategy in increasing the billboard tax, namely by looking at the intensification and extensification efforts carried out by the Regional Income Agency. The results of this study indicate that the strategy of the Pekanbaru City Regional Revenue Agency is still not effective. It can be seen from every year that advertisement tax recipients have not reached the target set by the increasing number of taxpayers and can also be seen from the efforts to calculate potential, socialization, improve services and supervision and coordination with related agencies, data collection and registration. In addition, there are inhibiting factors that affect the strategy of the Pekanbaru City regional revenue agency in an effort to increase the advertisement tax, namely, lack of human resources, lack of taxpayer awareness, lack of existing facilities and infrastructure.  Keywords : Regional Income Agency, Advertisement Tax, Intensification, Extensification