Analysis of Potential, Calculation and Reporting of Advertising Taxes and Their Contribution to Local Revenue at the Manado City Revenue Agency

This study analyzes the potential, calculation, and reporting of advertising taxes and their contribution to the Local Revenue (PAD) of Manado City using a descriptive qualitative approach. The results show that the potential advertising tax revenue in 2025 could reach Rp7,601,446,686.40 with an average increase of 12% per year. BAPENDA uses Advertising Rental Value, strategic locations, and NJOP with an official assessment system. The contribution of advertising tax to PAD is still very low, averaging 1.75% for the years 2021 to 2024, classified as “Very Low” according to Kepmendagri No. 690.900-327/1996. Although classified as very low, the trend in advertising tax revenue has consistently shown an annual increase. However, BAPENDA itself needs to optimize its strategies through public awareness campaigns, monitoring, and enforcement of penalties to enhance taxpayer awareness and increase PAD contributions.