Analisis Kontribusi Pajak Reklame dalam Meningkatkan Pendapatan Asli Daerah Kota Medan

Abstract

This study analyzes the contribution of advertisement tax to Medan City’s Local Own-Source Revenue (PAD), identifies obstacles in its collection, and examines the efforts made by the Regional Revenue Agency (Bapenda) to improve receipts. The study uses a descriptive qualitative approach. Data were collected through interviews, observation, and documentation involving the Head of the Advertisement Tax Division, division staff, and an advertisement taxpayer. Data analysis consisted of data reduction, data presentation, and conclusion drawing, supported by NVivo 12. The findings indicate that advertisement tax contributes to PAD, but its collection has not been optimal because annual revenue realization did not consistently meet the established targets. Key obstacles include limited taxpayer awareness and compliance, ambitious revenue targets, business conditions that affect taxpayers’ ability to pay, and advertisement objects that are unregistered or inaccurately recorded. Bapenda’s responses include taxpayer outreach, data validation and verification, field monitoring and enforcement, advance payment notifications, and electronic payment facilities. These measures support revenue administration, although their effectiveness remains closely related to taxpayer compliance and the accuracy of advertisement-object data.