ABSTRACT

The advertisement tax is one of the important sources of revenue that will be used to finance the implementation of Regional Government and regional development. It is hoped that the revenue from the tax sector in an area will increase the region's original income. However, in practice there are still some problems related to the implementation of the advertisement tax, including the many violations in the practice of the advertisement tax, as well as the large number of potential billboard tax revenues that have not been optimized. That's why this research was conducted with the aim of describing and analyzing the implementation of the advertisement tax policy based on Regional Regulation No. 1 of 2011concerning Regional Taxes in Sangatta Utara District, East Kutai Regency. In addition, it aims to describe and analyze the supporting factors and inhibiting factors for the implementation of the advertisement tax policy based on Regional Regulation Number 1 of 2011 concerning Regional Taxes in Sangatta Utara District, East Kutai Regency. By using a qualitative approach, this study concludes that the implementation of the advertisement tax policy based on Regional Regulation No.1 of 2011 in Sangatta Utara District, East Kutai Regency can be said to be quite good. Supporting factors in the implementation of advertisement tax policies are the existence of good quality human resources / policy implementers, and the consistency and clarity of information provided by the implementer to taxpayers. The inhibiting factors for the implementation of the advertisement tax policy include the limited number of staff who handle the advertisement tax, and the absence of more focused socialization from the implementer given to taxpayers.

Keywords: Advertising Tax, Local Revenue, Policy Implementation.