Effectiveness And Contribution Of Billboard Tax Revenue To Local Revenue Of Yogyakarta City

Abstract

Regional Original Revenue (PAD) is the most important thing in determining the state of a region, one of the things that can affect Regional Original Revenue is local taxes, income from local taxes has a significant impact on a region, one of which is billboard tax. Billboard tax is a tax imposed on the organization of billboards, which means billboards here are activities in the context of promotion. This research aims to analyze the effectiveness and contribution of billboard tax to local revenue in Yogyakarta City. The research method used is quantitative descriptive research method, which is in the form of an explanation related to the analysis of numbers in accordance with the data from the target and realization of billboard tax revenue in Yogyakarta City to the Yogyakarta City Original Revenue in 2018-2022. The data used in this study are data obtained through the website of the Communication Information and Signage Office of the Yogyakarta City Government which was accessed on Thursday, December 7, 2023. The results of the study explain that the average effectiveness of billboard tax in Yogyakarta City is included in the criteria very effective because the percentage of revenue is above 100%. Billboard tax revenue in certain years can exceed the target, but in certain years the target cannot be met.