Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Vol. 5 No. 2 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen

Kontradiksi Potensi dan Realisasi Pajak Reklame

Dwi Astuty Arfah (STIE Wira Bhakti)
Eka Ariaty Arfah (STIE Wira Bhakti)
Muhammad Reza Ramdani (Universitas Muslim Indonesia)



Article Info

Publish Date
30 Sep 2021

Abstract

Research examines rates of the billboard tax increase regional revenue, for that purpose of research to analyze the determination of the billboards tax rate in increasing the original income of the District (PAD) Maros Regency. The research approach uses a descriptive qualitative, data in the research derived from the data on realization of billboards through strict supervision and through counseling to billboard taxpayers about the urgency of the billboard tax for the regions. Results finding that the process of determining billboards tax rate would increase the PAD in Maros district. Research can inform decision making for the local government of maros in setting standards with respect to the advertisement tax. Abstrak Penelitian ini meneliti tentang tarif pajak billboard dalam upaya memaksimalkan pendapatan asli daerah, arah artikel ini untuk memahami penetapan tarif pajak periklanan. Pendekatan penelitian menggunakan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa proses penetapan tarif pajak reklame dapat meningkatkan Pendapatan Asli Daerah (PAD) di kabupaten maros melalui pengawasan yang ketat serta melalui penyuluhan kepada wajib pajak reklame tentang urgensi pajak reklame bagi daerah. Kontribusi penelitian ini dapat menjadi informasi pengambilan keputusan bagi pemerintah daerah Maros dalam penetapan standar sehubungan dengan pajak reklame.

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Journal Info

Abbrev

JRAAM

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Focus and Scope The editorial board accepts applied research articles in accounting management. Applied research article requires in depth study about the implementation or development of (new) model (system/application) in specific context (case studies), in these following areas: Financial ...