Indo-Fintech Intellectuals: Journal of Economics and Business
Vol. 3 No. 2 (2023): Indo-Fintech Intellectuals: Journal of Economics and Business

Efektivitas Dan Kontribusi Pajak Reklame Terhadap Pendapatan Asli Daerah (PAD) di Kota Medan

Maristella J Lumbanbatu (Unknown)
Kumala Dewi (Universitas Imelda Medan)
Sorta Lumbantoruan (Pendidikan Teknologi Kimia Industri (PTKI))



Article Info

Publish Date
30 Aug 2023

Abstract

The purpose of the study was to determine the effectiveness of billboard tax revenue on the Regional Original Revenue of Medan City in 2019-2021 and to find out how much the contribution of billboard tax to the Original Revenue of Medan City in 2019-2021. The research uses qualitative methods that are descriptive. The types and sources of data used are primary data and secondary data. Data analysis techniques are summarizing data, presenting data, analyzing data, and preliminary conclusions that are temporary. The results showed that the effectiveness rate in 2019-2021 achieved every year was not significant, namely 44.26% for 2019; 16.69% for 2020; and 100% for 2021. The average effectiveness of billboard tax revenue on Local Original Revenue for 3 years is 53.77% or can be categorized as "ineffective". The contribution of billboard tax to Regional Original Revenue in 2019-2021 always increases but is still categorized as "undercontributing", namely 1.03% in 2019, 1.03% in 2020, and 2.01% in 2021 with an average contribution of Regional Original Revenue for 3 years of 1.38%.

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Journal Info

Abbrev

ifi

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Indo-Fintech Intellectuals: Journal of Economics and Business (IFI-JEB) is a fully refereed (double-blind peer review) and an open-access online journal for academics, researchers, graduate students, early-career researchers and students, published by Lembaga Intelektual Muda (LIM) Maluku. IFI-JEB ...