<![CDATA[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.]]>
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