93/5000 RECLAME TAXES: EFFORTS TO IMPROVE REGIONAL REVENUE CONTRIBUTIONS IN THE DISTRICT OF BREBES
Main Authors: | Zumaeroh, Zumaeroh, Prabawa, Agus |
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Format: | Article info application/pdf eJournal |
Bahasa: | eng |
Terbitan: |
FEB UNWIKU PURWOKERTO
, 2020
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Subjects: | |
Online Access: |
http://mimb-unwiku.com/index.php/mimb/article/view/78 http://mimb-unwiku.com/index.php/mimb/article/view/78/41 |
Daftar Isi:
- Every regional government is required to be able to optimize the potential of its regional income, including from the regional tax sector. One of the taxes managed by the local government is the advertisement tax. Brebes Regency, as one of the areas in Central Java Province which are traversed by the main route of the Urata coast (Pantura), is expected to be able to optimize regional income from advertisement tax. However, the advertisement tax obtained in Brebes Regency is still not optimal. Based on this, this study seeks to determine the performance of the advertisement tax on local revenue in Brebes Regency. With secondary data, this research was conducted using a quantitative approach. Data obtained from the Regional Revenue Service of Brebes Regency. The method of calculating advertisement tax data is calculated based on the Regional Regulation of Brebes Regency number 8 of 2010. Then the data is carried out several analyzes to determine the growth, contribution, and effectiveness. Also, SWOT analysis is used to determine the position of strengths, weaknesses, opportunities, and threats from the implementation of billboard tax collection in Brebes district. The advertisement tax in Brebes Regency has enormous potential, especially in several Districts that are traversed by the northern coast (pantura) such as Brebes District, Losari District, and Bulakamba District. Based on the results of the analysis, the growth of advertisement tax revenue realization in Brebes Regency was 80.27%. Based on this, the contribution analysis shows that the advertisement tax in Brebes Regency is still very low. Based on the results of the SWOT analysis, the implementation of advertisement tax revenue in Brebes Regency has weaknesses, especially in the limitations of the system, and human resources. However, the advertisement tax in Brebes Regency has a great opportunity to be developed into a source of regional income
- Setiap pemerintah daerah dituntut mampu mengoptimalkan potensi pendapatan daerahnya, termasuk dari sektor perpajakan daerah. Salah satu pajak yang dikelola oleh pemerintah daerah adalah pajak reklame. Kabupaten Brebes sebagai salah satu daerah di Provinsi Jawa Tengah yang dilintasi jalur utama pantai Urata (Pantura) diharapkan dapat mengoptimalkan pendapatan daerah dari pajak reklame. Namun pajak reklame yang diperoleh di Kabupaten Brebes masih belum optimal. Berdasarkan hal tersebut maka penelitian ini berusaha untuk mengetahui kinerja pajak reklame terhadap pendapatan asli daerah di Kabupaten Brebes. Dengan data sekunder, penelitian ini dilakukan dengan menggunakan pendekatan kuantitatif. Data diperoleh dari Dinas Pendapatan Daerah Kabupaten Brebes. Metode penghitungan data pajak reklame dihitung berdasarkan Peraturan Daerah Kabupaten Brebes nomor 8 tahun 2010. Kemudian dilakukan beberapa analisis untuk mengetahui pertumbuhan, kontribusi, dan efektivitasnya. Selain itu, analisis SWOT digunakan untuk mengetahui posisi kekuatan, kelemahan, peluang, dan ancaman dari pelaksanaan pemungutan pajak reklame di Kabupaten Brebes. Potensi pajak reklame di Kabupaten Brebes sangat besar, terutama di beberapa Kecamatan yang dilintasi pantai utara (pantura) seperti Kecamatan Brebes, Kecamatan Losari, dan Kabupaten Bulakamba. Berdasarkan hasil analisis, pertumbuhan realisasi penerimaan pajak reklame di Kabupaten Brebes sebesar 80,27%. Berdasarkan hal tersebut, analisis kontribusi menunjukkan bahwa pajak reklame di Kabupaten Brebes masih sangat rendah. Berdasarkan hasil analisis SWOT, penerapan penerimaan pajak reklame di Kabupaten Brebes memiliki kelemahan terutama pada keterbatasan sistem, dan sumber daya manusianya. Namun pajak reklame di Kabupaten Brebes berpeluang besar untuk dikembangkan menjadi salah satu sumber pendapatan daerah.