Rahmana, Yunelbri and Akbar, Bahrullah (2025) OPTIMALISASI PEMUNGUTAN PAJAK REKLAME DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN INDRAGIRI HULU PROVINSI RIAU. Other thesis, Institut Pemerintahan Dalam Negeri.
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Abstract
ABSTRACT Problem/Background (GAP): Advertising tax in Indragiri Hulu Regency has great potential as a source of local revenue (PAD), but its realization is still far from optimal. In 2023, only 50.16% of the target was realized. Purpose: This study aims to analyze efforts to optimize the collection of advertising tax to increase local revenue in Indragiri Hulu Regency. Method: A qualitative approach with a descriptive method was used. Data were collected through interviews, observations, and documentation. Informants were selected using purposive sampling, consisting of structural and functional officials at the Regional Revenue Agency of Indragiri Hulu District and taxpayers. Data were analyzed using Sutedi's (2008) optimization theory, which covers five aspects: expansion of the revenue base, strengthening of the collection process, increased supervision, cost efficiency, and increased revenue capacity. Results/Findings: This study found that optimization efforts have begun through the re-registration of taxable objects, the utilization of the SIMPATDA application, and increased public awareness. However, their effectiveness is still hindered by limited human resources, low public participation, and inadequate inter-agency cooperation. Oversight of illegal advertisements remains weak, and the utilization of technology is not yet optimal. This has resulted in low contributions from advertising taxes to the local revenue. Conclusion: The optimization of advertisement tax collection in Indragiri Hulu Regency has not been maximized. There is a need to improve institutional capacity, update information technology systems, enhance human resource competencies, and strengthen inter-agency and community synergy to overcome existing obstacles. The implementation of a comprehensive approach-based strategy is expected to maximize the potential for sustainable advertisement tax revenue. Keywords: Advertising Tax, Optimization of Collection, Local Revenue, Indragiri Hulu District, Tax Effectiveness. ABSTRAK Permasalahan/Latar Belakang (GAP): Pajak Reklame di Kabupaten Indragiri Hulu memiliki potensi yang besar sebagai salah satu sumber Pendapatan Asli Daerah (PAD), namun realisasi penerimaannya masih jauh dari optimal. Tahun 2023 mencatat realisasi hanya 50,16% dari target. Tujuan: Penelitian ini bertujuan untuk menganalisis upaya optimalisasi pemungutan Pajak Reklame dalam meningkatkan Pendapatan Asli Daerah di Kabupaten Indragiri Hulu. Metode: Pendekatan yang digunakan adalah kualitatif dengan metode deskriptif. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Informan dipilih secara purposive sampling yang terdiri dari pejabat struktural dan fungsional di Badan Pendapatan Daerah Kabupaten Indragiri Hulu serta masyarakat wajib pajak. Data dianalisis dengan pendekatan teori optimalisasi dari Sutedi (2008), yang mencakup 2 lima aspek: perluasan basis penerimaan, penguatan proses pemungutan, peningkatan pengawasan, efisiensi biaya, dan peningkatan kapasitas penerimaan. Hasil/Temuan: Penelitian ini menemukan bahwa upaya optimalisasi sudah mulai dilakukan melalui pendataan ulang objek pajak, pemanfaatan aplikasi SIMPATDA, dan peningkatan sosialisasi. Namun, efektivitasnya masih terhambat oleh keterbatasan SDM, rendahnya partisipasi masyarakat, dan belum optimalnya kerja sama antarinstansi. Pengawasan terhadap reklame ilegal masih lemah, dan pemanfaatan teknologi belum maksimal. Hal ini berdampak pada rendahnya kontribusi pajak reklame terhadap PAD. Kesimpulan: Optimalisasi pemungutan Pajak Reklame di Kabupaten Indragiri Hulu belum berjalan maksimal. Perlu peningkatan kapasitas kelembagaan, pemutakhiran sistem teknologi informasi, peningkatan kompetensi SDM, serta penguatan sinergi antarinstansi dan masyarakat untuk mengatasi hambatan yang ada. Implementasi strategi berbasis pendekatan komprehensif diharapkan mampu memaksimalkan potensi penerimaan pajak reklame secara berkelanjutan. Kata Kunci: Pajak Reklame, Optimalisasi Pemungutan, Pendapatan Asli Daerah, Kabupaten Indragiri Hulu, Efektivitas Pajak.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 16 Jul 2025 00:52 |
| Last Modified: | 16 Jul 2025 00:52 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/20982 |
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