Analysis of Potential, Calculation and Reporting of Advertising Taxes and Their Contribution to Local Revenue at the Manado City Revenue Agency

Taufan Ilham Syarif; Stanley Kho Walandouw; Claudia W.M Korompis

doi:10.55927/fjas.v4i8.305

Authors

Taufan Ilham Syarif Universitas Sam Ratulangi
Stanley Kho Walandouw Universitas Sam Ratulangi
Claudia W.M Korompis Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/fjas.v4i8.305

Keywords:

Advertising Tax, Advertising Tax Potential, Advertising Tax Calculation, Advertising Tax Reporting, Advertising Tax Contribution

Abstract

This study analyzes the potential, calculation, and reporting of advertising taxes and their contribution to the Local Revenue (PAD) of Manado City using a descriptive qualitative approach. The results show that the potential advertising tax revenue in 2025 could reach Rp7,601,446,686.40 with an average increase of 12% per year. BAPENDA uses Advertising Rental Value, strategic locations, and NJOP with an official assessment system. The contribution of advertising tax to PAD is still very low, averaging 1.75% for the years 2021 to 2024, classified as “Very Low” according to Kepmendagri No. 690.900-327/1996. Although classified as very low, the trend in advertising tax revenue has consistently shown an annual increase. However, BAPENDA itself needs to optimize its strategies through public awareness campaigns, monitoring, and enforcement of penalties to enhance taxpayer awareness and increase PAD contributions.

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