THE EFFECTIVENESS AND CONTRIBUTION OF ADVERTISEMENT TAX TO INCREASE THE ORIGINAL REVENUE OF MATARAM CITY

This study aims to determine the effectiveness and contribution of advertisement tax revenue to increase the realization of Mataram City's Local Revenue, and to find out the obstacles faced in regulating advertisement taxpayers and the efforts made to increase advertisement tax revenue. The type of research used is qualitative research. The type of data used is primary data and secondary data. The analytical tool used is the effectiveness ratio, contribution ratio, and descriptive analysis. The research model used is the Miles and Huberman model, which consists of data reduction, data presentation, and conclusion drawing. The results showed that 2013, 2015 and 2016 the effectiveness of advertisement tax revenue was in the very effective category. As for 2014 and 2017 are in the less effective category. So that if averaged the value of effectiveness is 99.82% with the effective category. The advertisement tax contribution to the PAD is still very less because it is still in a position below 10%.


INTRODUCTION
The increase in population and development that must continue and be the potential that exists on the area of its authority in order to increase the PAD, so the dependence will help the Central Government and lending could be reduced.
The independence of a region can be seen from the ratio of regional The Effectiveness and Contribution of Advertisement Tax ….…… (Nia Kurniati) 4. To find out the efforts to increase regional income through advertisement tax.

Advertising Tax Revenue
The definition of effectiveness is the balance between actual income (tax and retribution) on potential income from a tax that is assuming that those who should pay the amount that should be paid actually fulfill their obligations.

RESEARCH METHODS
The type of research used in this study is a type of qualitative research.
The type of data used in this study is secondary data and primary data.

RESULT AND DISCUSSIONS
The Effectiveness of Advertisement

Tax Revenue in Mataram City
The calculation of effectiveness sustainable requires the Government to be able to obtain a very strategic source of income to help increase the State's revenues.Tax is one of the potential alternatives because the income from the tax sector is relatively stable and also as a form of participation of the Indonesian people in supporting the development local Government of the city of Mataram can be expected to dig into on the wane.One of the sources of the expected tax areas can increase PAD of the Mataram City is through Advertisement Tax.Advertisement is the media, tools, objects and acts according to the shape and pattern of manifold is used for commercial purposes such as to introduce, encourage, an item or person.Advertising is necessary for everyone, this is because everyone needs inform.Many employers also want to market their products of billboards, even for personal ads, as well as at campaign time.
to PAD.The level of effectiveness is used to find out how far the achievement of the realization of advertisement tax revenue towards the advertisement tax revenue target that has been set by the local government.The level of effectiveness can be formulated as follows: realization of advertisement tax revenue advertisement tax revenue target x100% is used to see how far the achievement of the realization of advertisement tax revenue against the advertisement tax target has been set by the Mataram City Government.From the data of the target development report and the realization of the advertisement tax of Mataram City obtained from the Regional Finance Agency of the City of Mataram, the results of the calculation of the advertisement tax effectiveness analysis of Mataram City can be seen in the following table: expenditure.In addition, the lack of advertisement tax contribution to the PAD of Mataram City was due to a reduction in the installation of several advertisements, such as cigarette advertising.Instead of eliminating this cigarette advertisement altogether, it will reduce the broadcast period, for example from the period of 1 (one) month to 1 (one) week, of course, this will reduce the tax value.Besides that, regulating the distance of cigarette advertisement installation from the school environment, of course, this has an impact that the location of the installation is in an area that is less potential (less strategic).Advertisement tax revenue in the city of Mataram during the period 2013 -2017 can be said to be less than optimal in certain years, namely in 2014 and 2017, where the value of advertisement tax that has been targeted cannot be realized properly.While in 2013, 2015 and 2017 can be realized well, because the value of the advertisement tax obtained exceeds the target set.Unlike the case with the original regional income (PAD) of Mataram City which can always be realized well during the 2013-2017 period, this is because the sources of The Effectiveness and Contribution of Advertisement Tax ….…… (Nia Kurniati) Jurnal Ekonomi Pembangunan Volume 16 No. 2 Desember 2018 110 PAD in Mataram City are not only from advertisement taxes which are part of local taxes, but there are still sources of PAD others such as regional levies, the results of the management of separated regional assets, and others PAD separated.PAD Mataram City from 2013 to 2017 continues to increase.Constraints Faced in Collecting Advertisement Tax in Mataram City From the analysis of the effectiveness and contribution of advertisement tax revenue to the increase in the PAD of Mataram City, moreover in the contribution analysis which in the period of this study using data from 2013 -2017 was still in the very poor category.While the effectiveness analysis is only seen in 2014 and 2017 which are in the less effective category.From the results of these calculations, of course, there are several obstacles faced in the advertisement tax collection in the city of Mataram, so that it still has not provided a good contribution to the increase in the PAD of Mataram City.The constraints faced in the advertisement tax collection in the city of Mataram, so it still has not provided a good contribution to the improvement of the Mataram City PAD, including: 1.A taxpayer who does not take care of the permit to install an advertisement (advertisement without permission).2. Many taxpayers pay advertisement tax payments, related to the extension license.In this case, also, the taxpayer if the reclamation period has expired, sometimes does not carry out self-control, but allowing the advertisement to remain aired on the pretext if the Government conducts curbing it will definitely be stopped and if it has not taken control, the billboard will still be aired.3. The number of taxpayers, in the case of the installation of billboards, of taxes must be made at once (in full), the due date of payment and deposit of tax payable 15 (fifteen) days after the time the tax is due.Installments of tax payments payable are regularly made and are subject to a fine of 2% per month from the amount of tax that has not been paid or underpaid.2. Providing social sanctions to the billboard tax arrears, which will begin in 2018.Where on the taxpayer billboard will be written "This advertisement has no tax" or "This advertisement has no permission".This is to discipline taxpayers in paying taxes.In addition, the community can assess and see directly the unpaid billboards or manage their permits.In addition, in the future, it is expected City from 2013 to 2017, if taken on The Effectiveness and Contribution of Advertisement Tax ….…… (Nia Kurniati) average is in the effective category, with an average value of 99.82%.The advertisement tax contribution of the City of Mataram in 2013 -2017 was stated to be very lacking in contributing to the PAD, it can be seen from the criteria that the contribution made was in a position below 10%.The constraints faced in the advertisement tax collection in the city of Mataram are taxpayers who do not take care of the installation subject to a fine of 2% per month from the amount of tax that has not been paid or owed, giving social sanctions to the billboard tax arrears such as writing a message on the advertisement This has no tax yet "or" of Mataram City, while in paying taxes, taxpayers must go to the BKD office.Things like this make the community in general or billboard taxpayers, in particular, feel that the bureaucracy is rather hampering in administering administration.BKD Mataram City continues to coordinate with DPMPTSP to take care of advertisement tax permits by holding out socialization to the community related to the management of this tax, because many people still think that arranging advertisement permits and taxes is still the authority of the Mataram City Parks Service which is now converted into the Settlement Service and Urban Mataram City.While the distance from the BKD office, DPMPTSP with the Mataram District Office of Religion was relatively far away.

Table 2 Classification Criteria of Effectiveness
Contributions are used to determine the extent to which local taxes, especially advertisement taxes, contribute to the receipt of PAD.In knowing the contribution is done by comparing the local tax revenue (especially advertisement tax) for a certain period with a certain period of PAD revenue.The greater the result means the greater the role of local taxes on PAD, and vice versa if the results of the comparison are too small, the role of local taxes on PAD is also small.