Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Dharma Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Gebriany Pirade Wenur
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Pengabdian Masyarakat dan Riset Pendidikan

 1 
Analisis Efektivitas dan Potensi Pajak Reklame Sebagai Sumber Pendapatan Asli Daerah Kota Bitung Tahun 2015–2019 : Penelitian Gebriany Pirade Wenur
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2700

Abstract

The implementation of regional autonomy, focusing on the role of district and city governments, begins with the delegation of authority from the central government to local governments. This decentralization process requires strengthening in local financial management. Local Revenue (PAD) is one of the main sources of regional funding that can be independently utilized to support governance and development. In Bitung City, local taxes play an important role in local revenue (PAD), with significant contributions and promising revenue potential. Optimizing advertising collection, both in terms of effectiveness and potential management, is a strategic step to increase PAD. This study aims to analyze the effectiveness level and potential of advertising tax revenues for PAD in Bitung City using a descriptive quantitative method at the Regional Tax and Retribution Management Agency (BP2RD).The results indicate that advertising tax collection in 2015–2018 was highly effective, with achievements above 100% (104.60% in 2015; 150.71% in 2016; 115.01% in 2017; and 101.39% in 2018). In 2019, effectiveness decreased to 93.72% but remained in the effective category. The potential advertising tax revenue that BP2RD could optimize in 2020 was estimated at IDR 147,966,302,879.
Co-Authors Anita Nisa Kambey Fricy O. Rumintjap Michelle Eliza Prisca Patricia Liem