Optimization of Advertising Tax Revenue Realization Through Taxpayer Collection by Surabaya City Regional Revenue Agency

Authors

Siska Putri Hildayanti , Syamsul Huda , Putra Perdana

DOI:

10.29303/ujcs.v6i1.874

Published:

2025-03-31

Issue:

Vol. 6 No. 1 (2025): March

Keywords:

Increase in realization, Billing, Advertising tax

Articles

Downloads

How to Cite

Hildayanti, S. P., Huda, S., & Perdana, P. (2025). Optimization of Advertising Tax Revenue Realization Through Taxpayer Collection by Surabaya City Regional Revenue Agency. Unram Journal of Community Service, 6(1), 83–86. https://doi.org/10.29303/ujcs.v6i1.874

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

Abstract

The percentage increase in advertising tax realization based on data from the Surabaya City Regional Revenue Agency as of December 13, 2024 was 83.22%, this shows a large figure in the increase. However, the realization of advertising tax revenue must continue to be increased. This community service aims to increase the advertising tax revenue figure. This community service was carried out at the Surabaya City Regional Revenue Agency by involving several Bapenda employees through a series of advertising tax collection activities through a good approach to taxpayers. The results showed a large number of taxpayers paying, therefore there was an increase in advertising tax revenue. This step is innovative in the collection process between tax officers and taxpayers. Based on the existing results, it is recommended that good collection be implemented to increase advertising tax revenue.

References

Achmad, W., Diana, S., & Siti Nur, S. (2024). Faktor-Faktor Yang Mempengaruhi Ketidakpatuhan Masyarakat Dalam Melaporkan SPT Tahunan Wajib Pajak Orang Pribadi (Literature Riview). Nisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen, 3(2), 395–405.

Indriyarti, E. R., & Christian, M. (2021). Measuring the Influence of Tax Advertising and Services As External Factors on Taxpayer Compliance. Jurnal Akuntansi Bisnis, 14(2), 101–113. https://doi.org/10.30813/jab.v14i2.2523

Lesmana, F., Putra, H., Angi, I. S., Rafael, M., & Aulia, S. (2022). Literature Review: Analisis Faktor Penyebab Ketidakpatuhan Wajib Pajak Masyarakat Di Indonesia Dalam Membayar Pajak. Jurnal Riset Akuntansi Tirtayasa, 07(01), 33–42.

Mutiara, P., Fauziah, I. N., & Fajar, C. M. (2022). Analisis Kontribusi Pajak Reklame Dan Pajak Hiburan. Jurnal Financia, 3(2), 1–12. http://ejurnal.ars.ac.id/index.php/financia

Nasrullah, A. R., & Cahyono, H. (2023). Kontribusi Pajak Reklame Terhadap Pendapatan Asli Daerah di Kota Surabaya. Independent: Journal of Economics, 2(2), 60–68. https://doi.org/10.26740/independent.v2i2.48842

Subroto, G. F., Harimurti, F., & Suharno. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Reklame Kota Surakarta. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 12(3), 299–306. https://ejurnal.unisri.ac.id/index.php/Akuntansi/article/view/1380

Syah, M. N. V., & Hanifa, N. (2022). Pengaruh Pajak Reklame dan Pajak Restoran Terhadap Pendapatan Asli Daerah di Kota Surabaya. Independent: Journal of Economics, 2(2), 1–11. https://doi.org/10.26740/independent.v2i2.46456

Ulfiyah, & Priyadi, M. P. (2015). Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Reklame Di Kota Surabaya. Jurnal Ilmu Dan Riset Akuntansi, 11(3), 804–812.

Author Biographies

Siska Putri Hildayanti, Universitas Pembangunan Veteran Jawa Timur

Syamsul Huda, Universitas Pembangunan Veteran Jawa Timur

Putra Perdana, Universitas Pembangunan Veteran Jawa Timur

License

Copyright (c) 2025 Siska Putri Hildayanti, Syamsul Huda, Putra Perdana

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

You are free to:

  • Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
  • Adapt — remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Notices:

You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.

No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.