Analisis implementasi pajak reklame berdasarkan Peraturan Daerah No. 2 tahun 2011 (Studi pada Badan Pendapatan Daerah Kota Manado)
DOI:
https://doi.org/10.58784/rapi.136Keywords:
tax payer, local tax, advertising tax, tax invoice letterAbstract
Advertising tax is a fee that must be paid to obtain a license to organize advertising. The purpose of this study is to analyses the implementation of local regulations on local taxes that deal with advertising tax. The research method is qualitative. Data sources are primary and secondary data. The data collection procedure uses interview, observation, and documentation methods. The findings of this study show. (1) The identification of the name, object, subject and taxpayer is in accordance with the Regional Regulation No. 2 of 2011. (2) The determination of the amount of tax due for each advertising tax payer was based on the calculations provided for in Regional Regulation No. 2 of 2011, i.e. at a rate of 25% of the amount of payments made by the tax payer. (3) The Regional Tax Invoice Letter was issued in accordance with Regional Regulation No. 2 of 2011. (4) The collection of the advertising tax has been established in accordance with the Regional Regulation No. 2 of 2011.
Downloads
References
Budiman, N. A., Mulyani, S., & Wijayani D. R. (2019). Perpajakan. Kudus: Badan Penerbit Universitas Muria Kudus
Budiningsih, L., Martoyo, & Isdairi. (2013). Implementasi kebijakan pemungutan pajak reklame berdasarkan Peraturan Daerah (Perda) No. 2 Tahun 2011 Tentang Pajak Daerah di Kabupaten Sintang. Jurnal Ilmiah Ilmu Sosial dan Ilmu Politik Universitas Tanjungpura, 1-21. https://jurnal.untan.ac.id/index.php/jpmis/article/view/2295
Fiantika, F. R., Wasil, M., Jumiyati, S., Honesti, L., Wahyuni, S., Mouw, E., Jonata., Mashudi, I., Hasanah, N., Maharani, A. Ambarwati, K., Noflidaputri, R., Nuryami., & Waris, L. (2022). Metodologi penelitian kualitatif. Padang: PT. Global Eksekutif Teknologi.
Fireza, V. A. (2019). Analisis pengenaan pajak reklame berjalan pada kendaraan bermotor sebagai pajak daerah di Indonesia. Jurnal Hukum Prioris, 7(2), 161-170. https://doi.org/10.25105/prio.v7i2.14962.
Irawan, A. (2021). Analisis potensi dan efektivitas pemungutan pajak reklame di Kota Bandung. Indonesian Accounting Literacy Journal, 02(01), 66-77. https://doi.org/10.35313/ialj.v2i1.3590.
Indrihastuti, P., & Amaniyah, M. (2020). Peran pajak reklame terhadap Pendapatan Asli Daerah Kota Malang. OPTIMA, 4(1), 6-12. https://jurnal.unitri.ac.id/index.php/Optima/article/view/1938.
Kusumastuti, A., & Khoiron, A. M. (2019). Metode penelitian kualitatif. Semarang: Lembaga Pendidikan Sukarno Pressindo.
Lumbanbatu, M. J., Dewi, K., & Lumbantoruan, S. (2023). Efektivitas dan kontribusi pajak reklame terhadap Pendapatan Asli Daerah (PAD) di Kota Medan. Indo-Fintech Intellectuals: Journal of Economics and Business, 3(2), 256–264. https://doi.org/10.54373/ifijeb.v3i2.207.
Milwarni, Reno, S., & Laily, A. (2024). Analisis potensi pajak reklame dalam realisasi Pendapatan Asli Daerah (PAD) pada Badan Pendapatan Daerah Kabupaten Karimun. Jurnal Manajemen Riset dan Teknologi Universitas Karimun (Jurnal Maritim), 5(2), 139–151. https://ejurnal.universitaskarimun.ac.id/index.php/OJSM/article/view/1240.
Muhaimin, Adzim, F., & Firmansyah (2019). Analisis potensi pajak reklame terhadap Pendapatan Asli Daerah di Kota Makassar. Amnesty: Jurnal Riset Perpajakan, 2(2), 16-22. https://doi.org/10.26618/jrp.v2i2.2535.
Nasution, A. F. (2023). Metode penelitian kualitatif. Bandung: CV Harfa Creative.
Peraturan Daerah Kota Manado Nomor 2 Tahun 2011 Tentang Pajak Daerah.
Pratiwi, A., Oktariansyah., & Mahmudah, S. (2022). Analisis penerimaan pajak reklame terhadap Pendapatan Asli Daerah (PAD) Kota Palembang. Jurnal Media Akuntansi, 4(2), 133-146. https://doi.org/10.31851/jmediasi.v4i2.7857.
Putri, S. H., Handayani, P., Yuliani, A. S., Haryanti, P. and Wahyudi, W. (2024). Analysis of the potential billboard tax on Local Original Revenue (PAD) of Serang Regency. Jurnal Mantik, 8(1), 227-234. https://doi.org/10.35335/mantik.v8i1.4955.
Safitri, I. I. (2021). Analisis terhadap kontribusi pajak reklame, pajak hotel dan pajak restoran dalam meningkatkan Pendapatan Asli Daerah (PAD) pada Badan Pendapatan Daerah DKI Jakarta. Jurnal Akuntansi dan Manajemen, 18(01). https://doi.org/10.36406/jam.v18i01.350.
Sari, S. A. M. R., & diatmika, I. P. G. (2022). Analisis efektivitas dan efisiensi pajak reklame serta kontribusinya terhadap Pendapatan Asli Daerah Kabupaten Buleleng tahun 2019-2021. Vokasi: Jurnal Riset Akuntansi, 11(1), 42-50. https://doi.org/10.23887/vjra.v11i01.50325
Sihombing, S., & Sibagariang, S. A. (2020). Perpajakan: Teori dan Aplikasi. Bandung: Widina Bhakti Persada.
Subandi. (2011). Deskripsi kualitatif sebagai satu metode dalam penelitian pertunjukan. Harmonia: Journal of Arts Research and Education, 11(2), 173-179. https://journal.unnes.ac.id/nju/harmonia/article/view/2210
Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah
Wijayanah & Basuki (2021). Strategi meningkatkan kepatuhan pajak reklame dengan pendekatan compliance model. Ekuitas: Jurnal Ekonomi dan Keuangan 5(4), 493 – 512. https://doi.org/10.24034/j25485024.y2021.v5.i4.4869.
Yuniati, E., & Yuliandi, Y. (2021). Analisis efektivitas dan kontribusi pajak reklame dan pajak restoran terhadap Pendapatan Asli Daerah Kota Bogor. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 79-92. https://jurnal.ibik.ac.id/index.php/jiakes/article/view/484.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Josua Jonathan Siahaan, Jessy D. L. Warongan, Steven J. Tangkuman
This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.