ANALISIS LAJU PERTUMBUHAN, EFEKTIVITAS, DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME PADA PENDAPATAN ASLI DAERAH KOTA SURABAYA

Abstract

One of the main sources of the State Budget which takes an important role is tax revenue. Therefore, this research aimed to find out and analyze the growth rate, effectiveness, and contribution of advertisement tax revenue in Surabaya Local-owned Source Revenue. Moreover, the research object was advertisement tax which had been taken by Surabaya local government during 2017-2021.The research was qualitative, with primary data. Furthermore, the instrument in the data collection technique used interviews with some respondents. They were Coordinators of Advertisement Tax Revenue, Staff of Local Tax Input, and Taxpayers. Additionally, the documentation was taken from Local Tax Realization reports and Surabaya Budget Realization report during 2017-2021. Based on the result, it concluded that: (1) During 2017-2021, the growth rate of Surabaya advertisement tax revenue was categorized unsuccessfully, as the average of <30%, (2) the Effectiveness of Surabaya advertisement tax revenue from 2017-2021 was 97.63% which had effective criteria, and (3) contribution of Surabaya advertisement tax revenue in Local owned-Source Revenue 2017-2021 still belonged to low criteria with percentage average of 2.62%. As consequence, Surabaya local government had road sweeping, tax auditing by existing, and also road control that was coordinated by SATPOL PP.