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All Journal Economy and Finance Enthusiastic Media for Empowerment, Mobilization, and Innovation in Research & Community
Addini Nurizzati
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Economics, Econometrics & Finance Social Sciences

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Analysis of Growth Rate, Effectiveness, Potential, and Contribution of Advertising Tax to Regional Original Revenue (PAD) in Mataram City at 2019-2023: Scoping Literature Review Addini Nurizzati; Abdul Manan; Siti Fatimah
Media for Empowerment, Mobilization, and Innovation in Research & Community Vol. 1 No. 1 (2025): January-June
Publisher : Future Tecno-Science Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/xhjbk339

Abstract

This study is a literature review study that aims to examine and analyze various research results related to the growth rate, effectiveness, potential, and contribution of advertising tax to Regional Original Income (PAD) in various regions, with the main focus on Mataram City. Advertising tax as part of regional taxes has a strategic role in supporting regional financing, but its contribution to total PAD is still often found to be relatively low. This study was conducted by reviewing nine relevant previous studies, using a thematic analysis approach to the findings, methods, and conclusions of each study. The results of the study indicate that the effectiveness of advertising tax tends to be high in several regions, but its contribution to PAD is still relatively low. The potential for advertising tax revenue has not been fully utilized, due to weak supervision, lack of tax object data collection, and suboptimality in determining advertising rental values. By identifying common patterns and challenges that often arise, this study provides recommendations for strengthening regulations, developing technology-based collection systems, and increasing institutional capacity in order to optimize advertising tax as a source of PAD.
Analysis of the Growth Rate, Effectiveness, Potential, and Contribution of Advertising Tax to Local Original Income (PAD) in Mataram City 2019-2023 Addini Nurizzati; Muthmainnah Milliani; Dwikora Harjo
Economy and Finance Enthusiastic Vol. 3 No. 2 (2025): July-December
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/efe.v3i2.562

Abstract

This study analyzes the performance of Mataram City's advertising tax during 2019–2023 using a quantitative descriptive approach to assess the dynamics of growth rates, collection effectiveness, potential estimates, and its contribution to Regional Original Income (PAD). Secondary data are sourced from official local government documents (PAD and advertising tax target–realization), while measurements use standard measures: annual growth (current year realization compared to the previous year), effectiveness (ratio of realization to target), potential, and contribution (ratio of advertising tax realization to PAD realization). The results show an average growth rate of 56.28% (categorized as quite successful) with high volatility: a contraction in 2020 due to the pandemic shock and a sharp decline in 2023 related to the regulation of bando, changes in the stock of high-value objects, and compliance friction. The average collection effectiveness is 93.39% (effective), but is sensitive to target setting, especially during policy revisions or changes. The estimated average annual revenue of Rp468,394,100.00 is relatively small compared to the object-based revenue and historical realizations, indicating the need to standardize time units and the tax base for each media type to ensure more representative rental values. The average contribution of advertising tax to local revenue (PAD) is 1.08%, which is relatively low. Therefore, this channel is more appropriately positioned as a stable source of additional revenue if inventory management, licensing, electronic billing, and compliance enforcement are strengthened.
Co-Authors Abdul Manan Dwikora Harjo Muthmainnah Milliani SITI FATIMAH