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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat Kinerja: Jurnal Ekonomi dan Manajemen Sawala : Jurnal Administrasi Negara Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Politikom Indonesiana Jurnal Pemerintahan dan Politik Jurnal Ilmu Pemerintahan Suara Khatulistiwa JDP (Jurnal Dinamika Pemerintahan) Jurnal Ilmiah Wahana Pendidikan The Indonesian Journal of Politics and Policy (IJPP) Jurnal Administrasi Pemerintahan Desa MODERAT: Jurnal Ilmiah Ilmu Pemerintahan Innovative: Journal Of Social Science Research NeoRespublica : Jurnal Ilmu Pemerintahan Community: Jurnal Hasil Penelitian dan Pengabdian Masyarakat Jurnal Cendekia Ilmiah
Aryani, Lina
Program Studi Ilmu Pemerintahan, Fakultas Ilmu Sosial Dan Ilmu Politik, Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengawasan Pemungutan Pajak Reklame Pada Badan Pendapatan Daerah Kabupaten Bekasi: Firdhawati Susantie; Eka Yulyana; Lina Aryani
T JDP (JURNAL DINAMIKA PEMERINTAHAN) Vol 9 No 02 (2026): Agustus 2026
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jdp.v9i02.7552

Abstract

This study aims to examine and analyze how advertising tax collection is supervised by the Bekasi Regency Regional Revenue Agency for the period 2022–2024, which is motivated by the strategic contribution of advertising tax to Regional Original Revenue and the weak supervision reflected in the fluctuation of revenue realization, inaccurate tax object database, and low taxpayer compliance (Cahyani, 2023). This study uses a qualitative approach with Yin's (2018) case study design and adopts Mockler's (2013) supervision process approach, which includes four main indicators, namely the establishment of standards and performance measurement methods, performance measurement, the determination of performance compliance with standards, and corrective action. The results show that, conceptually, all components of the supervision process have been implemented through the use of performance indicators, periodic reports, an integrated SIJAPRI system, and administrative and field supervision. This has been proven to contribute to an increase in advertising tax realization, exceeding the target for 2023. However, the effectiveness of supervision is still hampered by standards and SOPs that are not yet detailed, limited human resources, data system inconsistencies with field conditions, and a lack of socialization and education for taxpayers. The conclusion of this study confirms that the supervision of advertising tax collection in Bekasi Regency for the 2022-2024 period has been carried out but is not yet optimal. Therefore, it is necessary to improve supervision standards and SOPs, strengthen data quality and updates, increase the capacity of officers, and provide continuous socialization to taxpayers so that supervision becomes more effective and sustainable.
Co-Authors Alfian Tegar Nur Fauzi Amirudin Ananda Aprillia Aprilia Bestraningsih Bagus Ibnu Santoso Bela Aprilia Berliana Dwinoorocta F Dadan Kurniansyah Dewi Noor Azijah Eva Agus Triana Evi Priyanti Firdaus Yuni Dharta Firdhawati Susantie Haura Atthahara Indra Aditya Iqbal Amar Muzaki Khairunisa Rahmawati Latifah Zahroh Lisa Novita Hartanti Luisa Paticasari Lusi Octaviyanti Mochamad Faizal Rizky Muhamad Naim Ilyasa Muzni Hanipah Naurah Rahadatul Aisy Novy Riesa Sellfia Putri Zaeicha Rahmawanti Raden Nur Indri Handayawati Mauludi Rahmadieni Gunawan Rahman Rahman Rahmat Hidayat Rastri Kusumaningrum Safira Nur Sudrajat Salsabila Veliana Zahrah Siti Herlina Siti Masitoh Siti Sarah Mauludya Mulyana Sugiarti, Cucu Teza Yudha Usep Dayat Yulyana, Eka