{"title":"PENERAPAN KONSEP SMART TOURISM DALAM MENCIPTAKAN SMART VILLAGE DI DESA WISATA BULUH CINA KECAMATAN SIAK HULU KABUPATEN KAMPAR","authors":"Zulhaida Zulhaida, Abdiana Ilosa, Selamet Sentosa, Julizul Afdal Hafiz","doi":"10.47007/publika.v10i2.5005","DOIUrl":"https://doi.org/10.47007/publika.v10i2.5005","url":null,"abstract":"","PeriodicalId":101471,"journal":{"name":"PUBLIKA Jurnal Administrasi Publik","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125316677","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-29DOI: 10.47007/publika.v10i2.5009
Agitta Sofyan Purwaningtias
This study aims to determine the implementation of policies in the advertising tax increase local tax revenue as well as to determine the obstacles that exist in improving the advertisement tax. This study uses a qualitative approach with descriptive analysis method which means explaining the data and the facts accurately and systematically. Samples taken are reports revenue plan and actual revenues Advertising Tax Rate Tax Office In West Jakarta Administration Year 2015-2016. The results showed that in the year 2015-2016 advertisement tax acceptance was not optimal due to the advertising tax revenue realization is still considered low and the determination of the target too high and unrealistic to tax revenues advertisement. Based on this, Better Local Government Policy Before Removing supposed to socialize in advance, as well as coordinating with the parties concerned with the advertisement tax hike before the policy rule Value Rent Advertisement issued, so it will not burden the taxpayer. Provides strict sanctions to the organizers of illegal billboards. Keywords: policy implementation, advertisement tax
本研究旨在确定广告税政策的实施对增加地方税收的影响，并确定提高广告税存在的障碍。本研究采用定性方法和描述性分析方法，即准确系统地解释数据和事实。所采取的样本是报告收入计划和实际收入广告税率雅加达西部税务局2015-2016年。结果表明，2015-2016年度广告税接受度不理想，主要原因是广告税收收入实现度仍然较低，对广告税收收入目标的确定过高，不现实。在此基础上，“Better Local Government Policy Before remove”应该提前进行社交，并在“价值租金广告”政策规定出台之前，与广告税上调相关方进行协调，以免给纳税人带来负担。对非法广告牌的组织者提供严格的制裁。关键词:政策实施;广告税
{"title":"Implementasi Kebijakan Pajak Reklame Dalam Meningkatkan Penerimaan Pajak Daerah Pada Suku Dinas Pelayanan Pajak Kota Administrasi Jakarta Barat","authors":"Agitta Sofyan Purwaningtias","doi":"10.47007/publika.v10i2.5009","DOIUrl":"https://doi.org/10.47007/publika.v10i2.5009","url":null,"abstract":"This study aims to determine the implementation of policies in the advertising tax increase local tax revenue as well as to determine the obstacles that exist in improving the advertisement tax. This study uses a qualitative approach with descriptive analysis method which means explaining the data and the facts accurately and systematically. Samples taken are reports revenue plan and actual revenues Advertising Tax Rate Tax Office In West Jakarta Administration Year 2015-2016. The results showed that in the year 2015-2016 advertisement tax acceptance was not optimal due to the advertising tax revenue realization is still considered low and the determination of the target too high and unrealistic to tax revenues advertisement. Based on this, Better Local Government Policy Before Removing supposed to socialize in advance, as well as coordinating with the parties concerned with the advertisement tax hike before the policy rule Value Rent Advertisement issued, so it will not burden the taxpayer. Provides strict sanctions to the organizers of illegal billboards. Keywords: policy implementation, advertisement tax ","PeriodicalId":101471,"journal":{"name":"PUBLIKA Jurnal Administrasi Publik","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132066630","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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