IMPLEMENTASI KEBIJAKAN PAJAK REKLAME PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KABUPATEN MINAHASA

Abstract

The research objective was determine the implementation of advertisement tax policy in the tax
and retribution management body in the Minahasa district. This study uses qualitative approach of
informants in this study as many as 5 people, namely the head of the agency, the head of the data
collection field, an executor, and an advertisement taxpayer. Data collection uses interview and
observation guidelines; while the analytical technique used is an interactive analysis model from Miles
and Hubernann. Based on the results of the data analysis, it was concluded that the implementation of the
advertisement tax policy in the tax and retribution management body in the Minahasa regency viewed
from the dimensions of the idealized policy, the target groups dimensions, the implementing organization
dimension, and the dimensions of environmental factors, were not optimal. Based on the conclusions the
results of the study are recommended: (1) the dimensions of the “idealized policy†need to be improved by
building more effective communication with the subjects of advertisement tax, as well as increasing
coordination with relevant parties; (2) The dimensions of “target groups†needs to be increased by taking
nore effective actions to increase the awareness of the subject of tax compliance with their tax obligations;
(3) The dimensions of “Implementing organization†needs to be improved by optimizing the
implementation of the duties and fuctions of the unit/unit of the organization responsible for managing
advertisement tax; (4) the dimensions of “environmental factors†needs to be improved by seeking to
create more conducive social and cultural conditions.
Keywords : Policy Implementation, Advertisement Tax