ENHANCING BILLBOARD TAX IMPLEMENTATION FOR MAXIMUM REVENUE STREAMS

Alifzonardi Rahman Karim, Yanti Aneta, Fenti Prihatini Tui

Abstract


This research aims to find out (1) the implementation process of the billboard tax collection policy in Gorontalo City, and (2) the factors determining the success of the billboard tax collection policy in Gorontalo City. This research uses a descriptive qualitative method by using data sources conducted through in-depth interviews with informants. The research findings show that the Implementation Process of the Reclame Tax Collection Policy in Gorontalo City is good in planning, implementation, monitoring, and evaluation. In general, it has been implemented but is not optimal. In the implementation stage, it has not been optimal in terms of annual realization revenue. In the monitoring and evaluation stage, has been through meetings but has not shown the suitability between the implementer's achievements and what was targeted in the planning. Factors that determine the success of the Implementation of the Billboard Tax Collection Policy in Gorontalo City communication, the attitude of implementers, and the bureaucratic structure have been implemented well. As for resources, they have limited human resources.

Full Text:

PDF

References


Abdussamad, J., Tui, F. P., Mohamad, F., & Dunggio, S. (2022). Implementasi Kebijakan Pengelolaan Sampah Melalui Program Bank Sampah Di Dinas Lingkungan Hidup Kabupaten Bone Bolango. Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi Dan

Pelayanan Publik, 9(4), 850–868. https://doi.org/10.37606/publik.v9i4.504

Abdussamad, Z. (2021). Metode Penelitian Kualitatif (A. Zuhcri, Ed.; 1st ed.). CV syakir Media Press.https://books.google.co.id/books hl=id&lr=&id=JtKREAAAQBAJ&oi=fnd&pg=PR5

&dq=Abdussamad,+Zuchri,+2021.+Metode+Penelitian+Kualitatif.+Makassar:+CV+syakir +Media+Press.&ots=vCLuxU bR_&sig=H9cjdCLozMyau 57LOtXu6yVCn4&redir_esc=y#v=onepage&q=Abdussamad%2C%20Zuchri%2C%202021 .%20Metode%20Penelitian%20Kualitatif.%20Makassar%3A%20CV%20syakir%20Media %20Press.&f=false

Aneta, Y., & Abdussamad, J. (2018). Analisis Fungsi Perencanaan Pada Pengembangan Sistem Transportasi Publik di Provinsi Gorontalo. JURNAL ILMIAH MANAJEMEN DAN BISNIS, 1(2), 152–165. https://ejurnal.ung.ac.id/index.php/JIMB/article/view/7008/2170

Isa, R., & Aneta, Y. (2022). Restaurant Tax Collection Policy in Support of Increasing Regional Income in Gorontalo Regency. Publik (Jurnal Ilmu Administrasi), 11(2), 145–157. https://journal.umgo.ac.id/index.php/Publik/article/view/1757

Kadji, Y. (2015). Formulasi Dan Implementasi Kebijakan Publik: Kepemimpinan Dan Perilaku Birokrasi Dalam Fakta Realitas. (Y. Kadji, Ed.; 1st ed.). UNG Press. https://repository.ung.ac.id/hasilriset/show/3/89/formulasi-dan-implementasi-kebijakanpublik- kepemiminana-dan-perilaku-birokrasi-dalam-fakta-realitas.html

Rupu, L. A., & Isa, R. (2021). Kebiajakan Peningkatan Kualitas Layanan Pendidikan Kesetaraan (W. Kurniawan, Ed.; 1st ed., Vol. 1). Pena Persada. https://isbn.perpusnas.go.id/Account/SearchBuku?searchTxt=Kebijakan%20Peningkatan%20Kualitas%20Layanan%20Pendidikan%20Kesetaraan&searchCat=Judul

Sudarmana, I. P. A., & Sudiartha, G. M. (2020). Pengaruh Retribusi Daerah Dan Pajak Daerah Terhadap Pendapatan Asli Daerah Di Dinas Pendapatan Daerah. 9(4), 1338. https://doi.org/10.24843/EJMUNUD.2020.v09.i04.p06

Sugiyono. (2020). Metode Penelitian Kualitatif Kuantitatif dan R&D. PT Alfabeta. https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/

Tanaiyo, A. A., Tahir, A., & Aneta, Y. (2020). The Implementation Of Village-Owned Enterprise (BUMDES) Policy To Improve The Village Economy In Bone Pesisir Bone Bolango. Public Policy Journal, 1(1), 26–36. https://ejurnal.pps.ung.ac.id/index.php/PPJ/article/view/373

Tresiana, N., & Duadji, N. (2019). Implementasi dan Evaluasi dan Kebijakan Publik. Eds. 1st. Graha Ilmu. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1315980

Yanti Aneta, & Nani, Y. N. (2022). Bureaucracy Behavior In Expanding Access To Education In Gorontalo Regency, Indonesia. Resmilitaris, 12(2), 3130–3145. https://resmilitaris.net/menu script/index.php/resmilitaris/article/view/402

Dokumen:

Peraturan Daerah Kota Gorontalo No 2 Tahun 2011 Tentang Pajak Reklame.

Peraturan Walikota (PERWALI) Kota Gorontalo Nomor 19 Tahun 2012 tentang Pelaksanaan Peraturan Daerah Nomor 2 Tahun 2011 tentang Pajak Reklame

Peraturan Walikota 30 Tahun 2021 tentang Tata Cara Perhitungan Nilai Sewa, Nilai Strategis dan Nilai Jual Objek Pajak Reklame




DOI: http://dx.doi.org/10.37905/ppj.v4i2.2115

Refbacks

  • There are currently no refbacks.


This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Editorial Office of Public Policy Journal; Program Administrasi Publik Pascasarjana Universitas Negeri Gorontalo. Jendral Sudirman Street, Number 6, Gorontalo City, Gorontalo Province 96128, Indonesia. Telp. +628114390095; +6281340097196 (Call/SMS/WA) E-mail: public_policy_journal@ung.ac.id

____________________________________________________________________________________________________________

INDEXING: