ANALISIS IMPLEMENTASI KEBIJAKAN NILAI SEWA REKLAME (NSR) DALAM SISTEM PEMUNGUTAN PAJAK REKLAME DI KOTA MADIUN

Wijaya, Ardi Surya (2026) ANALISIS IMPLEMENTASI KEBIJAKAN NILAI SEWA REKLAME (NSR) DALAM SISTEM PEMUNGUTAN PAJAK REKLAME DI KOTA MADIUN. D3 thesis, Universitas PGRI Madiun.

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Abstract

Advertisement tax is a key Locally-Generated Revenue (PAD) source for local governments in Indonesia. Madiun Mayor Regulation No. 83 of 2023 changed the Advertisement Rental Value (NSR) from a fixed-value to a size- and duration-based system. This shift produced an imbalance taxpayers rose sharply in 2024, yet revenue rose less than proportionally and declined in 2025. This study examines NSR implementation and its effect on tax revenue and taxpayer growth in Madiun City. A descriptive qualitative case study was conducted at Madiun City's Regional Revenue Agency (Bapenda). Informants were purposively sampled from the Tax Data Collection and Billing Divisions data were collected via interviews, observation, and documentation. Findings show NSR implementation complies with regulations, yielding a more proportional tax base supported by field data collection, dissemination, and coordination. However, taxpayer compliance remains inadequate, marked by rising receivables. The study concludes stronger supervision and receivables collection are needed to optimize revenue.

Item Type: Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci: Advertisement Rental Value; Advertisement Tax; Policy Implementation; Taxpayer Compliance
Subjects: A Social Sciences > HJ Public Finance
J Political Science > JS Local government Municipal government
Divisions: Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User: WIJAYA SURYA ARDI
Date Deposited: 21 Aug 2026 03:45
Last Modified: 21 Aug 2026 03:45
URI: http://eprint.unipma.ac.id/id/eprint/8968

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