Kontribusi Pajak Reklame Dalam Menunjang Pendapatan Asli Daerah Kota Medan

Authors

  • Imanuel Simbolon imanuel.simbolon@student.uhn.ac.id
  • Janpatar Simamora Universitas HKBP Nommensen
  • Martono Anggusti Universitas HKBP Nommensen

Keywords:

Regional Original Income, Regional Taxes, Advertising Taxes, Regional Levies

Abstract

Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, was formed to regulate regional taxes and regional levies and Medan City Regional Regulation Number 11 of 2011 concerning Advertising Taxes which was voiced aimed at regulating and managing advertising taxes. Through these two regulations, the Medan City Investment and One-Stop Integrated Services Office and the Medan City Regional Tax and Levy Management Service have duties and authorities given by the government to manage regional taxes and regional levies, especially in managing advertising taxes. Which aims to achieve the targets set by the government in terms of advertising taxes so that they can contribute to supporting local revenues. The author conducts research in an empirical normative manner with primary legal materials, secondary legal materials and tertiary legal materials. To obtain such data, the authors conducted a document or literature study technique and interviews. The results showed that in collecting taxes, billboards still get obstacles such as the lack of officers in terms of tax collection and licensing, the lack of taxpayer awareness of the importance of paying taxes and the lack of socialization that officers do to taxpayers.

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Published

2022-11-30