STRATEGI BADAN PENDAPATAN DAERAH (BAPENDA) DALAM REALISASI PEMUNGUTAN PAJAK REKLAME BERDASARKAN PERATURAN WALI KOTA NOMOR 28 TAHUN 2022 DI KOTA BANDUNG
Abstract
This study aims to analyze the strategies implemented by the Regional Revenue Agency (Bapenda) of Bandung City in realizing the collection of advertisement tax based on the Mayor’s Regulation Number 28 of 2022. Using a qualitative descriptive approach, the research explores the effectiveness of the planning, implementation, and evaluation mechanisms in local tax management. The data were obtained through in-depth interviews, observations, and documentation with key informants consisting of Bapenda officials, private billboard operators, and the local community. The results indicate that Bapenda has implemented two main strategies: intensification and extensification of advertisement tax collection. However, the implementation still faces challenges related to coordination among agencies, inadequate taxpayer databases, and low public awareness of tax compliance. The study concludes that an integrated digital tax management system and consistent public socialization are necessary to optimize advertisement tax revenue and increase the city’s local own-source revenue (PAD).
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