ANALISIS EFEKTIVITAS PENERIMAAN PAJAK REKLAME SEBAGAI PENUNJANG PENDAPATAN ASLI DAERAH KOTA SURABAYA

Abstract

This research is meant to find out the growth rate of advertisement tax, the effectiveness rates from the collection of advertisement tax, and the contribution of advertisement tax to the Local Own Source Revenue. This research is a qualitative research in which the research is meant to comprehend the phenomena about what has been experienced by the subject of the study e.g. behavior, perception, motivation, action, and etc, holistically, and it is done by describing in the form of literally and orally. The data analysis technique has been done by using the analysis of the advertisement tax growth rate, the analysis of advertisement tax, and the analysis of the contribution of advertisement tax revenue to the Local Own Source Revenue. The result of this research shows that the management of advertisement tax in Surabaya has not optimal yet and its revenue is fluctuated. It can be seen from the growth rate of advertisement tax during the last 5 years in 2010-2014 period sit only has average revenue i.e. 7.28% is in the unsuccessful criteria, mean while from the aspect of the effectiveness rates of advertisement tax revenue is 90.39% is in effective criteria. The contribution of advertisement tax to the Local Own Source Revenue in 2010-2014 has average is 4.81% is in very less.
Keywords: Effectiveness, Advertisement Tax, Local Own Source Revenue of Surabaya city.