Strategi Badan Pendapatan Daerah Kota Surabaya Dalam Penertiban Pajak Reklame Permanen Dibawah 8 M2

Abstract

Local Original Income (PAD) is part of the Regional Revenue and Expenditure Budget (APBD) revenue used to finance regional spending. Local Original Income (PAD) is obtained through tax revenues that have been regulated in laws and regulations. Seeing that Surabaya City is one of the big cities that has a large number of advertisements, the regulation of advertisement taxes needs to be carried out regularly in order to increase Local Original Income (PAD). The purpose of this study is to see how the Strategy of the Surabaya City Regional Revenue Agency in Regulation of Permanent Advertisement Taxes Below 8M². The research method used is descriptive qualitative to gain a deeper understanding of the phenomenon. Data collection techniques are carried out in several stages such as semi-structured interviews, observation, and documentation. The findings of this study use the concept of strategic management according to David by reviewing several aspects such as strategy formulation, strategy implementation, and strategy evaluation. In this case, it can be seen that the strategy of the Surabaya City Regional Revenue Agency in Regulation of Permanent Advertisement Taxes Below 8M² has been running very well and effectively. At the strategy formulation stage, internal and external opportunities and threats have been considered very well. At the implementation stage, it has been carried out based on legal basis and firm action. At the last stage or strategy evaluation, there is also a review of internal and external factors so that the regulation of advertising tax has been running very well.