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"The Implementation of local autonomy in Indonesia means that the government has authority, rights and obligation to regulate their house hold themselves as well as their finance based on the regulation. Bekasi, as the Buffer city of Jakarta, which has also applied the local autonomy. One of The income?s resources for local government finance is local earnings, which is included local tax. In Bekasi the advertising tax has given contribution enough as the local earnings. By the end of 1999, The Pattern of the license of advertisement board wold be held by One-roof services, before that, it was held by the Board of Sanitation,Gardening and Funeral in Bekasi City. This research has analyzed and compared the tax compliance cost as an effect of the changes of the Administrative license which has been taken care by the Board of Sanitation,Gardening and Funeral in Bekasi City and The SPSA. The tax compliance would be analyzed by two Fiskuses, which were the representatives of government aparatures or The SPSA and The advertising of tax payer.On this research, researcher has used qualitative approach on the comparative tax compliance cost analysis. This research has implemented the descriptive methods, to describe the condition of the object of research derived from the actual facts. The technique of primary data collection was done by in depth interview toward main informants that obviously involved in the administration of license for advertising, which were the staff of SPSA and also toward supporting informants (advertising tax payer). Whereas the secondary data was obtained through literature study by examining various literature to derive comprehensive description on the object of research. Data analysis was done in qualitative way, based on the result of the field findings as the primary and the secondary data.From the analysis result, the changes of the administration?s license has given some effects to the tax compliance cost and advertising tax payer. The aspect of tax compliance cost from advertising tax payer?s point of view,which were the direct money cost, time cost and psychic cost became relatively lower than before. The factors which were affected the tax compliance cost and made it lower than before, were the strategic and reachable location, the efficient of the administration and also the comforts that was given by the clear procedures and the accuracy of the finishing license which was only 12 work days for maximum. On the other hand, the tax compliance cost which was connected by the fiskuses such as the administrative cost and the enforcement cost, has not been looked yet about the difference of the things that could be lower or higher, which was connected by the pattern of the advertisement administration's license. These things were caused by the SPSA itself, which has still been as the transition of the ideal pattern which will be held in the year of 2009. Because of that reason, the SPSA has not had the separable cost yet, which has been connected by the tax compliance cost that the changes could be analyzed."

"Skripsi ini menganalisis penagihan utang Pajak Reklame dan menganalisis faktorfaktor penghambat dalam pelaksanaan penagihan utang Pajak Reklame di Kota Depok. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif dengan manfaat penelitian murni. Tujuan penelitian ini adalah untuk memahami dan menganalisis penagihan utang Pajak Reklame dan faktor-faktor penghambat dalam pelaksanaan penagihan utang Pajak Reklame di Kota Depok. Teknik pengumpulan data yang dilakukan dengan Field Research dan Studi Pustaka. Hasil penelitian menyimpulkan bahwa penagihan utang Pajak Reklame di Kota Depok dilakukan dengan cara penagihan pajak yang bersifat pasif dan aktif namun pelaksanaan penagihan aktif hanya dilakukan sampai dengan penerbitan Surat Teguran 2. Pelaksanaan Penagihan Pajak dengan Surat Paksa belum diterapkan di DPPKA Kota Depok karena masih rendahnya upaya untuk melakukan Penegakan Hukum/Law Enforcment. Yang menjadi faktor-faktor penghambat adalah berasal dari Wajib Pajak antara lain karena pengetahuan Wajib Pajak yang masih rendah, kondisi keuangan Wajib Pajak yang kurang baik, alamat Wajib Pajak/Pihak ke 3 yang tidak jelas serta lempar tanggung jawab antara pengguna dengan Pihak ke 3 yang telah habis kontraknya dan berasal dari Instansi Pemerintah Daerah kurangnya SDM yang bertugas untuk melakukan penagihan utang Pajak Reklame, kurangnya sosialisasi dari Pemerintah terkait Pajak Reklame.

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This research analyzes the advertisement tax debt collection and analyzing the factors inhibiting the implementation of debt collection advertisement tax in Depok. This study used a qualitative approach with descriptive research with the benefits of pure research. The purpose of this study is to understand and analyze the advertisement tax debt collection and inhibiting factors in the implementation of debt collection advertisement tax in Depok. Techniques of data collection conducted by Field Research and Library Studies.The results concluded that the advertisement tax debt collection at Depok City implemented with passive and active tax collection, but the implementation of active billing only be carried out until the reminder letter 2.

Implementation of the Tax Collection with distress warrant have not been applied by DPPKA due to low effort in Law Enforcement. Inhibiting factors are from the taxpayer because knowledge is still low, the financial condition of the unstable taxpayer, the taxpayer's financial condition is not stable, the address of advertising agencies or taxpayers who are not clear and are not responsibleand inhibiting factor of Local Government Agencies in charge of a lack of human resources to carry out debt collection advertisement tax, less socialization of Advertisement Tax."

"Skripsi ini membahas mengenai analisis implementasi pemungutan Pajak Reklame di kota Bekasi. Fungsi budgetair dan fungsi regulerend dibutuhkan dalam pelaksanaan pemungutan Pajak Reklame. Kenaikan pemasukan PAD kota Bekasi dari sektor Pajak Reklame seiring dengan pesatnya pertumbuhan reklame yang diselenggarakan di kota Bekasi, maka diperlukan pengawasan terhadap standar teknis reklame agar reklame tidak mengganggu estetika kota, keamanan dan ketertiban kota Bekasi. Skripsi ini mengangkat dua permasalahan yaitu implementasi pemungutan Pajak Reklame di kota Bekasi dan faktor penghambat pemungutan Pajak Reklame di kota Bekasi.Penelitian ini menggunakan pendekatan yang digunakan adalah pendekatan kualitatif dengan teknik analisis data kualitatif. Hasil penelitian ini menunjukan bahwa pelayanan Pajak Reklame pada instansi-instansi pemerintah daerah yang terkait masih terdapat berbagai kendala dalam pelaksanaan pemungutan Pajak Reklame di kota Bekasi, diantaranya adalah pelaksanaannya tidak sesuai dengan Standard Operating Procedure dan konsep Pajak Reklame.

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This thesis discusses implementation of Advertising Tax collection in Bekasi. Budgetair functions and regulerend functions needed in the implementation Advertising Tax collection. The increase of revenue Bekasi from Advertisement Tax sector along with the rapid growth by held advertisement in Bekasi, it is necessary to supervise the technical standard of advertisement in order to does not interfere the aesthetics of the city, security and discipline in Bekasi. This thesis raised two issues, namely the implementation of Advertising Tax collection in Bekasi and obstacle factors of Advertising Tax collection in Bekasi.

This research`s approach that being used is qualitative approach, analyze the data with qualitative method. And the result of this research stated that the Advertising Tax services in government agencies related areas is still many obstacles in the implementation of the Advertising Tax collection in Bekasi, the implementation of which is not in accordance with the Standard Operating Procedures and the concept of Advertising Tax."

"Penelitian ini bertujuan untuk menganalisis pelaksanaan pengelolaan pajak reklame dengan melihat perencanaan pelaksanaan dan pengawasan dalam penyelenggaraan reklame di kota Bekasi dengan menggunakan pendekatan Post Positivist Metode yang digunakan menggunakan studi kepustakaan dan studi lapangan dengan wawancara mandalam kepada pejabat dan petugas yang melaksanakan pengelolaan pajak reklame Hasil penelitian menunjukkan bahwa pelaksanaan pengelolaan pajak reklame di Kota Bekasi masih belum optimal dikarenakan masih memiliki permasalahan antara lain belum adanya akurasi data potensi reklame dalam proses perencanaan masih terdapatnya selisih jumlah data mengenai Objek Pajak yang ada keterbatasan pegawai dan kurangnya pengawasan.

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This research was aims to analyze the implementation of the management of advertising tax by supervising the planning implementing and monitoring of advertising tax in Bekasi city by using Post positivist approach The method was using the literature research and field research of depth interview to the officers and employee who is authorized with the management of advertising tax

The results showed that management of advertisement tax in Bekasi city still not optimal due to the problems of no potential accuracy of advertisement data on planning process there rsquo s also still a different data amount about the tax object limitation of employee and lack of supervision."

"Skripsi ini membahas kebijakan kenaikan Nilai Sewa Reklame di Kota Bandar Lampung di tahun 2011. Permasalahan yang muncul adalah banyaknya penyelenggaraan reklame di Kota Bandar Lampung. Penyelenggaran reklame banyak, namun penerimaan Pajak Reklamenya sedikit. Pemerintah Kota melakukan formulasi kebijakan kenaikan Nilai Sewa Reklame (NSR). Tujuan dari penelitian ini adalah untuk mengetahui formulasi kebijakan kenaikan NSR di Kota Bandar Lampung. Metode penelitian yang digunakan adalah pendekatan kualitatif. Hasil penelitian yaitu formulasi kebijakan kenaikan melewati beberapa tahapan yaitu pengidentifikasian masalah, agenda kebijakan, dan formulasi proposal kebijakan. Peneliti menyimpulkan bahwa keputusan yang dihasilkan dalam formulasi proposal kebijakan tidak tepat karena tidak berdasarkan analisis potensi Pajak Reklame.

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This undergraduate thesis discusses the increasing Advertising Rent Value policy in Bandar Lampung Municipality which occurred in 2011. The problem is because there is large amount of billboards in the municipality of Bandar Lampung. The fact that there is a massive billboards in Bandar Lampung are inconsistent with the Advertising Tax revenue that can be collected in the Municipality of Bandar Lampung, therefore the Municipality of Bandar Lampung is deciding to formulate the increasing Advertising Rent Value. The purpose of this study was to determine the increasing advertising rent value on advertising tax in Bandar Lampung. The method used is a qualitative approach.

The result obtained in this research are the policy was formulated through several stages, namely: identifying problems, setting the agenda, and the formulation of policy proposals. Researchers concluded that the Local Government's decision resulting in the formulation of policy proposals by increasing the rent value of advertising is not precise because they did not formulate the increases based on the advertising tax potential analysis."

"Skripsi ini membahas mengenai analisis pada kebijakan kenaikan Pajak Reklame di Kota Bekasi. Tujuan dari skripsi ini adalah untuk mengetahui proses formulasi Perda nomor 14 tahun 2012 dan menganalisis faktor-faktor yang mempengaruhi kebijakan tersebut dalam melaksanakan fungsi regulerendnya. Penelitian ini menggunakan pendekatan kualitatif dengan desain deskriptif. Metode pengumpulan data dilakukan melalui studi lapangan dan studi kepustakaan, serta dengan teknik analisis data kualitatif. Hasil penelitian menunjukkan bahwa dari proses formulasi pada kebijakan tersebut belum dilakukan secara optimal sehingga menyebabkan permasalahan pada Pajak Reklame dalam menjalankan fungsinya. Permasalahan ini juga memberikan dampak kemampuan regulerend dari Pajak Reklame.

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This thesis discusses about advertising tax increase policy. The purpose of this thesis is to analyze the formulation process of Perda Bekasi nomor 14/2012, and also to analyze the factor that affect these policy in order to carrying the regulerend functions. The methods used for data collection are field research and literature research, with the use of qualitative data analysis technique. The results showed that formulation process have not done optimally and causing the problem on this policy when performing its functions. The problem also affects the regulerend function of advertising tax."

"Berdasarkan data dari Badan Pendapatan Daerah Kota Bekasi, pada tahun 2013 sampai dengan tahun 2017, realisasi penerimaan pajak reklame sebagai salah satu jenis pajak daerah tidak pernah mencapai target. Oleh sebab itu, diperlukan strategi dari Pemerintah Daerah Kota Bekasi untuk mengoptimalisasi penerimaan pajak reklame. Tujuan dari penelitian ini adalah untuk menganalisis strategi optimalisasi penerimaan pajak reklame di Kota Bekasi dan faktor penghambatnya. Penelitian ini menggunakan pendekatan kualitatif dan bersifat deskriptif dengan studi kepustakaan dan wawancara mendalam sebagai metode penelitian. Hasil penelitian ini menunjukkan bahwa strategi yang dilakukan untuk mengoptimalisasi penerimaan pajak reklame adalah strategi intensifikasi dan ekstensifikasi. Strategi intensifikasi terdiri dari penegakan hukum berupa penerapan sanksi dan penertiban reklame tidak berizin, pemberian reward kepada wajib pajak, penerapan teknologi informasi, sosialisasi, strategi terkait kebijakan, koordinasi, dan pendataan titik reklame. Sedangkan strategi ekstensifikasi berupa pendataan dan penataan ulang titik reklame di area Tol Bekasi-Cawang-Melayu dan pembangunan Jembatan Penyeberangan Orang (JPO). Faktor-faktor penghambat penerimaan pajak reklame dibagi menjadi faktor internal dan faktor eksternal. Faktor internal terdiri dari kurangnya kuantitas dan kualitas sumber daya manusia, anggaran yang belum memadai, kurangnya koordinasi, perubahan struktur organisasi yang sering terjadi, dan adanya pungutan liar dan penyalahgunaan wewenang. Sedangkan faktor eksternal adalah kepatuhan wajib pajak yang masih kurang.

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According to Badan Pendapatan Daerah Kota Bekasi, advertising tax revenue in 2013 until 2017 has never reached its target. Therefore, the local government of Bekasi has undertaken the strategies to optimize advertising tax revenue. The aim of this research is to analyze the optimization strategies of advertising tax revenue in Bekasi City and its restricting factors. This research was conducted by qualitative method which are data literature studies and in-depth interviews. In conclusion, there are two types of strategies to optimize advertising tax revenue, intensification strategy and extensification strategy. Intensification strategies consist of law enforcement such as practising tax penalties and controlling unlicensed advertisement; rewarding taxpayers; implementing information technology; socialization; strategy related to policy; coordination; and collecting the advertisement point. While extensification strategies consist of collecting and rearranging advertisement point at Bekasi-Cawang-Melayu Toll and constructing Jembatan Penyeberangan Orang (JPO). Besides, the restricting factors are divided to internal and external factors. Internal factors consist of inadequate quantity and quality of human resources, insufficiency budget, lack of coordination between employees, frequently organizational structure changes, and extortion and abuse of power. While external factors is low tax compliance."

"Untuk meningkatkan pelayanan dan meningkatkan kepatuhan Wajib Pajak, Direktorat Jenderal Pajak menerapkan teknologi informasi dalam prosedur pemungutan pajak, melalui e-SPT, e-payment (MP3), e-registration, dan yang terbaru adalah layanan e-filing.Penelitian ini meneliti pengaruh penerapan modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak. Adapun pengaruh sistem administrasi dimaksud akan dipisahkan masing-masing aspeknya terhadap kepatuhan wajib pajak, yaitu e-payment, e-SPT, e-filing dan e-registration; baik secara bersama-sama ataupun parsial.Penelitian ini dilakukan dengan berlandaskan teori penerapan teknologi informasi, terutama pada organisasi pemerintah. Selain itu jugs digunakan teori kepatuhan Wajib Pajak.Penelitian ini menggunakan metode survei, dengan menyebarkan kuesioner pada Wajib Pajak di Kantor Pelayanan Pajak Penanaman Modal Asing (PMA) Dua. Metode pengambilan sample yang digunakan adalah Cluster Sampling. Data yang diperoleh dianalisis dengan metode regresi berganda.Berdasarkan analisis data yang dilakukan disimpulkan bahwa terdapat pengaruh dari keempat variabel independen secara simultan (bersamasama) terhadap kepatuhan Wajib Pajak di KPP PMA Dua_ Selain itu terbukti adanya pengaruh signifikan secara parsial dari variabel e-SPT, e-filling, e-registration dan e-payment terhadap kepatuhan Wajib Pajak di KPP PMA Qua. Dalam hal ini variabel e-SPT memiliki pengaruh paling besar terhadap kepatuhan Wajib Pajak, dibandingkan variabel independen yang lain.Berdasarkan hasil penelitian ini disarankan apabila Direktorat Jenderal Pajak, khususnya Kantor Pelayanan Pajak KPP PMA Dua ingin meningkatkan kepatuhan Wajib pajak dalam jangka pendek, maka dapat memprioritaskan pada penerapan e-SPT. Hal ini pada dasarnya telah dilakukan oleh KPP PMA Dua dengan pembentukan Satgas Penerimaan SPT Tahunan. Langkah serupa perlu diiakukan pada aspek lain dari penerapan teknologi informasi, agar mendapatkan respon yang lebih besar dari Wajib Pajak. Selain itu jugs perlu dilakukan sosialisasi pada masyarakat luas menyangkut pelaksanaan sistem teknologi informasi dalam administrasi perpajakan.Selain itu disampaikan saran untuk penelitian selanjutnya agar menguji variabel-variabel lain yang diperkirakan berpengaruh terhadap kepatuhan Wajib Pajak. Variabel lain yang dapat diuji pengaruhnya terhadap kepatuhan Wajib Pajak diantaranya : kode etik aparat pajak, kinerja account representative, tarif pajak dan sebagainya.

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To improve service and to improve tax compliance, Directorate General of Taxes applies information technology in imposition procedure, through e-SPT, e-payment (MP3), e-registration, and the newest service that is e-filing.This research analyzes the influence of applying modern system in tax administration system toward tax compliance. Influence of administration system will be dissociated by each of its aspect toward tax compliance; that are e-payment, e-SPT, e-filing and e-registration; either simultaneously or partially.This research is based on theory of implementation of information technology, especially for government. Beside that theory is also used theory of tax compliance.This research use survey method, by propagating questionnaires for taxpayer in KPP PMA Dua. Method to take the samples is by cluster sampling. Data obtained in this research analyzed with statistical method that is multiple regression.According to the data analysis as result of this research is concluded that there are significant influences from four independent variables simultaneously toward tax compliance in KPP PMA Dua. There is also found partial significant influence from variable e-SPT, e-filling, e-registration and e-payment to tax compliance in KPP PMA Dua. In this case, variable of e-SPT have biggest influence to tax compliance, compared to other independent variables.As consequence of this result, is suggested that if Directorate General of Taxes, especially KPP PMA Dua wish to improve tax compliance in short-range, hence can emphasize on applying of e-SPT. This matter basically have been conducted by KPP PMA Dua by forming Task Force for Acceptance of Annual SPT. Similar step require to be conducted at other aspect of application of information technology, so that it will get larger respon from taxpayer. Besides, it is also necessary to conduct socialization concerning implementation of information technology system in taxation administration.Based on the result of this research, is suggested that for research hereinafter to be testing other variables which estimated have an effect on tax compliance. Other variables that are able to test to tax compliance, among others are : code of conduct for tax officer, performance of account representative, tax rate and etcetera."

"Seeing the condition of DKI Jakarta province as the capital city of Indonesia, as well as a center of economic trades and business district, has a lot of potential income that base on taxes. Mobile billboard tax is one of the potential local taxes in relation to increasing the need of local taxation revenue. But the imposition of Mobile billboard rent value as the tax base are different with other type of billboard. Mobile billboard was imposed with flat rate, without consider the strategic value and length of road class value which has come to decrease the local tax revenue.Based on the different imposition of tax base, the writer is attracted to make a research. The approach used in this research is qualitative approach. The goal is trying to find out which treatment are suits best for mobile billboard tax base. The research method used is descriptive because the writer tries to give a detail description for mobile billboard tax treatment by considering the strategic value and length of road class value as the variable of mobile billboard tax base which has known as Mobile Billboard Rent Value. The data collection technic used in this research is by reading the literature which focus on the research, observation, and interview. The interview was done with government institution that related to the subject, advertising agencies and tax experts.The conclution of this research shows that mobile billboard tax has a special treatment with flat rate because it is not stay on one location and has a high mobilities. And to increase the local tax revenue, local government could have an improvement by sets the tariff to the highest road classification for mobile billboard that have same route everyday. Otherwise, mobile billboard that has a different route could sets to the average tariff from the road class value."

"Implementation of local autonomy in Indonesia means that the government has authority, rights and obligatory to regulate their house hold themselves as their finance based on the regulation. Bogor, as a buffer city for Jakarta, also applies the local autonomy. One of income sources for local government finance is local earnings, which is include local tax. In Bogor advertising tax give contribution enough as local earnings.Research question are how advertising tax auditing prossedure in Bogor Municipality and implication advertising tax auditing in Bogor Municipality. The research approach is quantitative, the collecting data techniques by in-depth interview with number of informants that obviously involved in audit advertising tax, which are the staff of Bogor Local Revenue Agency, advertising tax payer literature studies and also data from Bogor Municipality.Whereas the secondary data is obtain through literature study by examining various literature to derive comprehensive description on the object researcg. Data analysis is done in qualitative way, based on the result of the field finding as the primary data, and the secondary data.Billboards that are already expired bring their own problem, So that the Bogor Local Government has to destroy them. If the billboards were kept, they would decrease the Bogor?s local income. The aim of this research is to analyze the process about local auditing tax in Bogor and its implication to advertising tax income. By Tax Performance Index (TPI) from 2003-2006, there is still big potential advertising tax to cover local government cost. Although TPI has increased, its still can not reach the local revenue target. Even though Bogor Government is still using simple auditing local tax system, It has fulfilled auditing step indicator. This research prove that the tax auditing system is effective, but the regional income has not optimal yet."