Strategi Badan Pendapatan Daerah dalam Peningkatan Tahunan Pajak Reklame terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Sikka

Advertising tax is one of the significant sources of Local Revenue (PAD) in Sikka Regency, contributing up to 25% of the total PAD. This study discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (BAPENDA) to increase advertising tax revenue annually. These strategies include digitalization of administrative services, intensive socialization to the community, strict law enforcement, and collaboration with related agencies such as Satpol PP and the Prosecutor's Office. The results of the study indicate that optimization of advertising tax revenue can be achieved through simplification of the administrative process, technology-based supervision, and revenue diversification by utilizing the potential of digital advertising. Supporting factors include proactive policies of the local government, while the main inhibiting factors are low taxpayer compliance and lack of socialization. Through a collaborative approach, innovation, and law enforcement, advertising tax is expected to provide a greater contribution to Sikka Regency's PAD, support regional development, and create a more modern, transparent, and sustainable tax management system.

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Publication Details

Journal
Dharma Ekonomi
Published
2024-12-15
DOI
https://doi.org/10.59725/de.v31i1.146
Primary Topic
Economic Growth and Fiscal Policies
Type
article
Field-Weighted Citation Impact
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article

Strategi Badan Pendapatan Daerah dalam Peningkatan Tahunan Pajak Reklame terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Sikka

Ananias Luis Ga’a, Andreas Rengga, Viktor Eko Transilvanus
Dharma Ekonomi
Economic Growth and Fiscal Policies
article

Strategi Badan Pendapatan Daerah dalam Peningkatan Tahunan Pajak Reklame terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Sikka

Ananias Luis Ga’a, Andreas Rengga, Viktor Eko Transilvanus
article en

Abstract

Advertising tax is one of the significant sources of Local Revenue (PAD) in Sikka Regency, contributing up to 25% of the total PAD. This study discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (BAPENDA) to increase advertising tax revenue annually. These strategies include digitalization of administrative services, intensive socialization to the community, strict law enforcement, and collaboration with related agencies such as Satpol PP and the Prosecutor's Office. The results of the study indicate that optimization of advertising tax revenue can be achieved through simplification of the administrative process, technology-based supervision, and revenue diversification by utilizing the potential of digital advertising. Supporting factors include proactive policies of the local government, while the main inhibiting factors are low taxpayer compliance and lack of socialization. Through a collaborative approach, innovation, and law enforcement, advertising tax is expected to provide a greater contribution to Sikka Regency's PAD, support regional development, and create a more modern, transparent, and sustainable tax management system.

Dharma EkonomiVol. 31(1)
Universitas Nusa Nipa Maumere (ID)
Openalex Percentile: Top 67%
Economic Growth and Fiscal Policies
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Strategi Badan Pendapatan Daerah dalam Peningkatan Tahunan Pajak Reklame terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Sikka — Ananias Luis Ga’a, Andreas Rengga, et al. · Dharma Ekonomi (2024) | TGRS Research Map | TGRS