LAJU PERTUMBUHAN, EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN OGAN ILIR

AZZAHROH, NABILA FAJRAH and Fuadah, Luk Luk (2025) LAJU PERTUMBUHAN, EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN OGAN ILIR. Undergraduate thesis, Sriwijaya University.

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Abstract

This study analyzes the growth rate, effectiveness, and contribution of advertising tax revenue to the original local government revenue of Ogan Ilir Regency. Using a descriptive method with a qualitative approach, data was gathered from primary and secondary sources through observation, documentation, and interviews. The analysis includes growth rate, effectiveness, and contribution ratios. The results show that advertising tax revenue growth from 2019-2023 is "less successful" with an average of 29.79%, effectiveness is "quite effective" with an average of 83.63%, and its contribution to original local government revenue is "very low" with an average of 0.58%. Supporting factors include clear regulations, competent human resources, adequate infrastructure, and digital innovation. The main obstacles are limited human resources and low public awareness. Efforts to improve advertising tax revenue include intensification and extensification, along with routine evaluations by Bapenda that focus on inter-agency coordination, monitoring illegal advertising, and enhancing human resource capacity Keywords: Growth Rate, Effectiveness, Contribution, Advertising Tax, Original Local Government Revenue

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Laju Pertumbuhan, Efektivitas, Kontribusi, Pajak Reklame, Pendapatan Asli Daerah
Subjects:	H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nabila Fajrah Azzahroh
Date Deposited:	17 Jan 2025 03:10
Last Modified:	17 Jan 2025 03:10
URI:	http://repository.unsri.ac.id/id/eprint/164986

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