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"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 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."

"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."

"Skripsi ini bertujuan untuk menganalisis Strategic Performance Measures (SPM) pada penerimaan pajak reklame di Kota Bekasi. Berdasarkan data dari LHP LKPD tahun 2017—2021 menunjukkan bahwa pajak reklame memiliki pencapaian yang sangat rendah dengan ketimpangan yang sangat jauh antara target dan realisasinya jika dibandingkan dengan keseluruhan jenis pajak yang belum optimal di Kota Bekasi. Oleh karena itu, diperlukan strategi penerimaan pajak reklame di Kota Bekasi yang ditelaah melalui kacamata konsep Strategic Performance Measures (SPM). Penelitian ini menggunakan pendekatan kualitatif dengan paradigma post-positivist dengan studi kepustakaan dan wawancara mendalam sebagai metode penelitian. Hasil penelitian ini menunjukkan bahwa strategi yang dilakukan untuk mengoptimalisasi penerimaan pajak reklame di Kota Bekasi belum sukses terlaksana yang ditinjau dari perumusan perencanaan narasi strategis, implementasi dan pemantauan strategi, revisi strategi berdasarkan refleksi dan pembelajaran, serta platform pengukuran.

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This thesis aims to analyze the Strategic Performance Measures (SPM) in the collection of advertisement tax in Bekasi City. Based on data from the Audit Report on Local Government Financial Statements (LHP LKPD) from 2017 to 2021, it shows that the advertisement tax has a very low achievement with a significant gap between the target and its realization compared to other types of taxes that are not yet optimal in Bekasi City. Therefore, a strategy for the collection of advertisement tax in Bekasi City is needed, which is examined through the lens of the Strategic Performance Measures (SPM) concept. This research uses a qualitative approach with a post-positivist paradigm, employing literature review and in-depth interviews as research methods. The results of this study indicate that the strategies implemented to optimize the collection of advertisement tax in Bekasi City have not been successfully executed, as observed from the formulation of strategic planning narrative, strategy implementation and monitoring, revision of strategies based on reflection and learning, as well as the measurement platform."

"Penelitian ini membahas mengenai pengelolaan Pajak Reklame Kota Bekasi Tahun Anggaran 2011-2015 yang berorientasi kepada tahapan pengadministrasian pajak daerah dan faktor penyebab realisasi penerimaan pajak reklame tidak mencapai target selama 5 (lima) tahun anggaran. Teori yang digunakan dalam penelitian adalah Pajak Daerah, Pajak Reklame, dan Manajemen Pajak Daerah. Penelitian ini menggunakan pendekatan post positivist dengan metode pengumpulan data melalui wawancara mendalam, studi literatur/ dokumen dan survei lapangan. Hasil penelitian menunjukkan bahwa realisasi penerimaan pajak reklame tidak mencapai target disebabkan oleh beberapa faktor diantaranya dalam pengaplikasiannya standard waktu yang ditetapkan dalam pengurusan izin reklame tidak sesuai standard dalam SOP yang ada, serta dalam tahapan pengadministrasian pajaknya secara praktek belum dapat berjalan dengan baik karena terdapat tahapan yang tidak sesuai dengan teori yang bersangkutan.

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This research discusses about the advertisement management in Bekasi Municipality, fiscal year of 2011-2015 which is oriented by step of local tax administration and the causes of the realization of the advertisement target didn?t get 5 (five) years of fiscal year. Theory that used in this research is local taxes, advertisement, and management local taxes and use post-positivist paradigm, in- depth interview, field research methods are used by researcher to analyze main problem.

The result of research showed that realization of revenue from advertising tax doesn?t reach the target caused by standard of time set in the permit of advertisement doesn?t match in the standard SOP in its implementation and step of local tax administration in practice haven?t been able to work well because there are steps not according to the theory concerned."

"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."

"Adanya temuan dari Badan Pemeriksa Keuangan menunjukkan terdapat beberapa restoran di Kota Bekasi yang menyetorkan jumlah pajak restorannya dengan jumlah yang tidak seharusnya dan masih banyaknya restoran yang belum terdata menjadi Wajib Pajak restoran di Kota Bekasi. Tujuan dari penelitian ini adalah mendeskripsikan strategi optimalisasi penerimaan pajak restoran di Kota Bekasi beserta hambatannya. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, studi literatur/ dokumen, dan survei lapangan. Hasil penelitian menunjukkan bahwa strategi optimalisasi penerimaan pajak restoran di Kota Bekasi secara garis besar terbagi menjadi dua yaitu strategi ekstensifikasi dan strategi intensifikasi. Hambatan dalam optimalisasi penerimaan pajak restoran di Kota Bekasi diantaranya adalah kurangnya pemahaman dan kesadaran Wajib Pajak untuk berkontribusi, kurangnya sifat kooperatif pada Wajib Pajak, kurangnya jumlah petugas, kurangnya sarana dan prasarana, dan peraturan yang berlaku kurang tepat.

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The findings from the Audit Board of the Republic of Indonesia indicating there are several restaurants in Bekasi City that deposit the amount of restaurant tax with the amount that should not and still many restaurants have not been recorded Taxpayer restaurant in the city of Bekasi. The purpose of this study is to describe the strategy of optimizing the restaurant tax revenues in Bekasi City and its obstacles. This study used a qualitative approach with data collection techniques through in depth interviews, literature document studies, and field surveys.

The results showed that the optimization strategy of restaurant tax revenues in Bekasi City is broadly divided into two namely extensification strategy and intensification strategy. Obstacles in the optimization of restaurant tax revenues in the City of Bekasi include the lack of understanding and awareness of Taxpayers to contribute, lack of cooperative nature of Taxpayers, lack of staff, lack of facilities and infrastructure, and regulations that apply less appropriate."

"Penelitian ini bertujuan menggambarkan pengelolaan pajak reklame di Jakarta Pusat. Penelitian menggunakan teknik pengumpulan data kualitatif melalui wawancara mendalam dan studi kepustakaan. Pengelolaan menjadi penting dalam melihat sejauh mana pajak reklame yang berjalan secara berkelanjutan dan setiap tahun nya mengalami perubahan dalam hal penerimaan reklame. Kemudian peneliti melihat sejauh mana cara reklame didata atau diidentifikasi, kemudian pemeriksaan terhadap wajib dan objek pajak, penetapan pajak terutang menggunakan ketentuan yang berlaku dan penagihan dalam rangka menambah penerimaan pajak reklame di Jakarta pusat.

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This study aims to describe the management of advertisement tax in Central Jakarta. Research using qualitative data collection techniques through in-depth interviews and literature study. Management becomes important in view of the extent to which the billboard tax that runs on an ongoing basis and each year it changes in terms of acceptance of advertisement. Then the researchers looked at the extent to which way billboard recorded or identified, then an examination of the object and the obligatory taxes, the determination of the tax payable using the applicable regulations and billing in order to increase tax revenue billboard in central Jakarta."

"Penelitian ini disusun untuk membahas implementasi pajak reklame di Kota Bandung. Pajak reklame merupakan salah satu jenis pajak daerah yang menjadi penyumbang terbesar dalam Pendapatan Asli Daerah di Kota Bandung. Penerimaan pajak reklame dipengaruhi oleh perkembangan usaha reklame di Kota Bandung yang juga sangat baik. Namun berdasarkan data dari Badan Pengelolaan Pendapatan Daerah, penerimaan pajak reklame mengalami kenaikan di tahun 2016 dan penurunan yang cukup signifikan di tahun 2017. Penelitian ini menggunakan pendekatan kualitatif, bersifat deskriptif, menggunakan studi kepustakaan dan wawancara mendalam. Hasil penelitian ini menyatakan bahwa penyelenggaraan implementasi pajak reklame di Kota Bandung masih kurang maksimal. Selain itu, faktor-faktor penghambat implementasi pajak yang perlu diperhatikan adalah sistem perizinan reklame yang sulit, sistem pembayaran pajak yang masih mengalami kendala, kurangnya kesadaran masyarakat untuk membayar pajak, serta koordinasi antar dinas terkait, seperti BPPD, DPMPTSP dan pengusaha reklame dalam penyelenggaraan pajak reklame.

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This research was compiled to discuss the implementation of advertisement tax in the city of Bandung. Advertisement tax is one of the types of local tax which is the biggest contributor to local revenue in the city of Bandung. Advertisement tax revenue is influenced by the development of advertising business in Bandung is also very good. However, based on data from Badan Pengelolaan Pendapatan Daerah, advertisement tax revenue has increased in 2016 and has decreased significantly di 2017. This research uses a qualitative approach, literature studies and in-depth interviews.

The results of this study presents that the implementation of advertisement tax is still not optimal. In addition, the factors that inhibit the implementation of taxes that need to be considered, such as a difficult billboard licensing system, a tax payment system that is still experiencing obstacles, a lack of public awareness to pay taxes, and coordination between related agencies in the administration of advertisement taxes."