ANALISIS PENETAPAN TARGET DAN KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA PANGKALPINANG

Abstrak

       This is a bachelor thesis compiled by Muhammad Randy Alvredo, student identification number 130150099, titled in Indonesian: " Analisis Penetapan Target dan Kontribusi Pajak Reklame Terhadap Pendapatan Asli Daerah (PAD) di Kota Pangkalpinang" . This research was conducted in April 2020 to June 2020 in the city of Pangkalpinang.

      This study aims to determine how the potential that can still be maximized by local governments related to setting targets and knowing how much the contribution of advertisement tax to Regional Original Revenues in the City of Pangkalpinang. This research was conducted at the Regional Financial Board of the City of Pangkalpinang with data used in 2015-2019. Research data processing to determine the potential that can still be maximized is done by comparing the realization of the previous year and the realization of the following year, namely receipt of advertisement tax revenue. Analysis of the Reklame tax contribution is done by comparing the realization of the Reklame tax and the realization of the Regional Original Revenue (PAD) in the City of Pangkalpinang.

       The results showed that the potential level of advertisement tax revenue in Pangkalpinang City in 2015-2019 showed that the potential that could be maximized in 2020 was Rp.4,552,370,226, - but the city government set a target in 2020 of Rp.4,130,000,000. that there is potential that can be explored again so that setting future targets can be maximized. The contribution of Reklame tax revenue to Pangkal Pinang City PAD in 2015-2019 shows that the interpretation criteria are very poor, with an average percentage of 2.43%