IMPLEMENTASI PERWAKO NOMOR 89 TAHUN2021 TENTANG TATA CARA PEMUNGUTAN PAJAK REKLAME DI KOTA PADANG PADA PERIODE TAHUN 2018 SAMPAI 2023

Abstract

Billboard tax is a tax levied on the implementation of billboards, many billboard business actors have sprung up in Padang City which is in every corner of Padang City, which has many various kinds of products promoted through the billboard. , the government through Bapenda conducts supervision in accordance with Perwako number 89 of 2021 concerning procedures for collecting billboard taxes by looking at what happens in the field, there are still many billboards that are forcibly removed. The formulation of the problems in this study are: 1) How is the implementation of billboard tax collection in Padang City? 2) What are the constraints in billboard tax collection? 3) What are the efforts to overcome the obstacles in billboard tax collection. Type of sociological legal research. The data sources used are primary and secondary data. Data collection techniques are done by interview and document study. Data is analyzed qualitatively. Research results: 1) the implementation of billboard tax collection is based on office assessment, 2) There are still many taxpayers who commit fraud in reporting billboard taxes, obstacles in collection: 1) there are still illegal billboard installations, 2) there are still people who do not know about billboard tax, 3) there are many taxpayers who do not want to pay taxes because they feel that taxpayers install billboards in their locations, convoluted company rules. Efforts in overcoming obstacles: 1) conducting socialization, 2) adding field officers, 3) giving strict sanctions.