THE ROLE OF ADVERTISING TAX THROUGH MEASURING THEIR EFFECTIVENESS, GROWTH AND CONTRIBUTION TO LOCAL TAXES IN LUMAJANG REGENCY
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Published:
May 23, 2022
Keywords:
Advertising Tax, Contribution, Effectiveness, Growth, Local Taxes
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Computer Science
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Abstract
Advertising tax is one type of local tax that is well known by the public, given its reach at several strategic points that can be seen by the public. The purpose of this study was to determine the effectiveness, growth, and contribution of the advertisement tax to local taxes in Lumajang Regency for the 2018-2020 period. The type of research is descriptive quantitative, the source of data is from the Regional Tax and Retribution Agency of Lumajang Regency, previous research and the internet, as well as data analysis techniques using the calculation of the effectiveness, growth, and contribution of advertisement tax to local taxes. The results of this study are the effectiveness is in the very effective position, the growth is in a volatile position, and the contribution to local taxes is in the very less category.
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Wicaksono, G. (2022) “THE ROLE OF ADVERTISING TAX THROUGH MEASURING THEIR EFFECTIVENESS, GROWTH AND CONTRIBUTION TO LOCAL TAXES IN LUMAJANG REGENCY”, Jurnal Mantik, 6(1), pp. 512-518. Available at: https://iocscience.org/ejournal/index.php/mantik/article/view/2286 (Accessed: 21April2026).
References
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Asmandani, V., Pamungkas, S. T., Hidayat, R., Wicaksono, G., Puspita, Y., Kusumaningrum, D. N., & Susilo, D. (2020). Effect Of Using E-Filling On Quality Of Tax Reporting Services In East Java. Jurnal Mantik, 3(4), 619–624.
Atteng, J., Saerang, D., & Mawikere, L. (2016). ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) di KOTA MANADO TAHUN 2011-2015 Studi Kasus Pada Dinas Pendapatan Daerah Kota Manado. Jurnal Berkala Ilmiah Efisiensi, 16(4), 47–58.
Badan Pajak dan Retribusi Daerah Kabupaten Lumajang. (2021). Realisasi PAD Kabupaten Lumajang 2018-2020.
Boedijono, B., Wicaksono, G., Puspita, Y., Bidhari, S. C., Kusumaningrum, N. D., & Asmandani, V. (2019). Efektifitas Pengelolaan Dana Desa Untuk Pembangunan Dan Pemberdayaan Masyarakat Desa Di Kabupaten Bondowoso. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 4(1), 9–20. https://doi.org/10.36226/jrmb.v4i1.237
Departemen Dalam Negeri. (1996). Kepmendagri Nomor 690.900.327 Tahun 1996.
Feldstein, M. (2008). Effect of Taxes on Economic Behaviour. National Tax Journal, 61(1).
Hanis, R., & Saputra, U. (2019). Efektivitas dan Kontribusi Pajak Reklame Dalam Meningkatkan Pendapatan Asli Daerah Kota Pontianak. Jurnal Ekonomi, 27(1), 37–46.
James, S., and Alley, C. (2004). Tax Compliance, Self Assessment and Tax Administration. Journal of Finance and Management in Public Services.
Kumala, R., & Bakar, I. A. (2022). Ilomata International Journal of Management. 3(1), 13–21.
Kusumaningrum, N. D., Hidayat, R., Wicaksono, G., Puspita, Y., Asmandani, V., Pamungkas, T. S., & Susilo, D. (2020). Jurnal Mantik. 3(4), 607–610. http://iocscience.org/ejournal/index.php/mantik/article/view/635
Marandu, Edward E., Christian J, Mbekomize, and A. N. I. (2015). Determinants of Tax Compliance: A Review of Factors and Conceptualizations. International Journal of Economics and Finance, 7(9).
Mulatsih, Kusumawardani, A., & Utomo, R. B. (2021). ANALISIS EFEKTIVITAS, KONTRIBUSI, DAN LAJU PERTUMBUHAN PAJAK PARKIR DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH PROVINSI DKI JAKARTA TAHUN 2016-2020. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(3), 3148–3165.
Primandari, N. R., & Dahlia, E. (2020). Kontribusi dan efektivitas pajak reklame terhadap pendapatan asli daerah di Kabupaten Ogan Komering Ulu periode tahun 2013 – 2017. Jurnal Akuntansi Keuangan Dan Manajemen, 1(2), 123–134. https://doi.org/10.35912/jakman.v1i2.12
Putri, Z. H. E., & Wicaksono, G. (2021). ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PROBOLINGGO. Yudishtira Journal?: Indonesian Journal of Finance and Strategy Inside, 1(3), 182–190. https://doi.org/doi.org/10.53363/yud.v1i3.13
Richardson, R., & Gilligan, G. (2002). The Taxation / Corruption Paradigm: A Preliminary Investigation of The Influence of Corruption on National Taxation Systems. Australian Tax Forum, 17.
Rofiyanti, E., Lestari, I. M., & Davronov, I. O. (2022). Strategy of Advertising Tax Collection in the Digitalization Era on Badan Pendapatan Daerah of DKI Jakarta Eka. Ilomata International Journal of Tax & Accounting, 3(1), 46–56.
Susilo, D., Hidayat, R., Pamungkas, T. S., Wicaksono, G., Kusumaningrum, N. D., & Asmandani, V. (2018). TOTAL QUALITY MANAGEMENT ON ONE-STOP INTEGRATED LICENSING SERVICE IN INDONESIA: A STUDY OF TWO REGIONAL GOVERNMENTS IN EAST JAVA. International Journal of Recent Scientific Research, 9(12), 30122–30126. https://doi.org/dx.doi.org/10.24327/ijrsr.2018.0912.2992 ARTICLE
Tim Litbang Depdagri-Fisipol UGM. (1991). Kriteria Kontribusi.
Wicaksono, G., & Pamungkas, T. S. (2017). ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN JEMBER. Jurnal STIE Semarang, 9(1), 81–89.
Wicaksono, G., & Puspita, Y. (2020). The Role of Working Capital on Profitability After Tax on Automotive And Allied Products Companies in Indonesia. Jurnal Mantik, 3(4), 588–596. http://iocscience.org/ejournal/index.php/mantik/article/view/633
Yuniati, E., & Yuliandi, Y. (2021). Analisis Efektivitas Dan Kontribusi Pajak Reklame Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bogor Tahun 2015-2019. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 81–90. https://doi.org/10.37641/jiakes.v9i1.484
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