Analisis Efektivitas Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Malang Tahun 2018-2024

Putri Belia Indrawati; Della Afita Khaerunnisa; Luthfia Noor Aziza; Nora Aulia Hidayatul; Syehta Maulia Tara

doi:10.30649/psr.v4i2.164

Authors

Putri Belia Indrawati Universitas Negeri Surabaya
Della Afita Khaerunnisa Universitas Negeri Surabaya
Luthfia Noor Aziza Universitas Negeri Surabaya
Nora Aulia Hidayatul Universitas Negeri Surabaya
Syehta Maulia Tara Universitas Negeri Surabaya

DOI:

https://doi.org/10.30649/psr.v4i2.164

Keywords:

Advertising tax, Effectiveness, Local revenue

Abstract

Advertising tax is a vital component of Malang City's Local Revenue (PAD), offering significant potential due to its clear tax objects and minimal tax avoidance. Malang City, as a rapidly growing economic center in East Java, shows high use of advertising media, making it a strategic source of local revenue. This study analyzes the effectiveness of advertising tax collection on the PAD of Malang City from 2018 to 2024. A descriptive quantitative approach was used, with secondary data from the Regional Revenue Agency (Bapenda) of Malang City and the Malang City APBD realization reports for the 2018-2024 period as the basis for analysis. Effectiveness was measured by comparing the realization of advertising tax revenue with the target set using the formula: Effectiveness = (Realization of Advertising Tax Revenue / Advertising Tax Revenue Target) x 100%. The analysis results show fluctuations in effectiveness, with 2018 and 2019 showing “highly effective” effectiveness (105.01% and 126.16%) because the realization exceeded the target. However, in 2020, 2021, 2022, 2023, and 2024, effectiveness declined to “less effective” (68.89%, 72.62%, 78.57%, 73.19%, and 82.11%, respectively), mainly due to the COVID-19 pandemic, which had a significant impact on economic activity and revenue targets. Despite a positive post-COVID-19 trend, the level of effectiveness has not returned to the “highly effective” level seen before the pandemic. This study is expected to serve as a reference for the Malang City Revenue Agency in evaluating performance and formulating better fiscal policies in the future.

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