Judul: Strategy of Improvement Advertising Revenue Income Tax In Bogor Regency.
Abstrak: Bogor Regency has a very strategic location, as the buffer zone and offset (counter magnet) of the capital Jakarta. Grow and develop potential social and economic activities and prospektik. Development activities in Bogor District will increase which means funds that must be collected by the Bogor regency government must more and more, so that required excavation and development of the area and potential revenue sources to support the implementation of development programs to meet all the needs of the region. To increase revenue, the local government needs to know the potential of local taxes. Potential taxes are not always reflected in tax revenue. And potential tax revenue linked by local revenue systems and procedures. Systems and procedures as well as any revenue, if the tax potential is not calculated correctly then the actual revenues will not be optimal. From the calculation of the growth trend in the local tax realization Bogor regency there are 3 types of local taxes top the average realization growth of the Parking Tax (45, 33%), Advertisement Tax (27.45%) and Taxes (17 , 89%). This is a trend that is quite positive for Bogor regency. But this positive trend must have been influenced by the local tax potential remains to be excavated and maximized by the Bogor regency government so necessary to study strategies increase revenues from advertisement tax in Bogor regency. The main objective of this research is to analyze how to improve the advertising tax in Bogor regency administration in order to support the financing of development and governance and to address the primary objective, the specific objectives of this study is to analyze the factors that influence the potential of advertisement tax revenue, reviewing management organization of advertisement tax is implemented, analyzed the taxpayer perceptions of the advertisement tax and revenue enhancement strategy billboard tax in Bogor regency. The data used are secondary data times series. Data was analyzed by descriptive quantitative and qualitative. Quantitative analysis is used to analyze the factors that influence the acceptance of advertisement tax. The analytical method used is a regression method, the calculation of Efficiency and 6 Effectiveness taxes. As for the design of this research program using Analysis IFE, EFE and IE, SWOT Analysis and Analysis QSPM. Results of the discussion, in the realization of the tax revenue target advertisements Bogor regency government always exceed the achievement of the targets set each year, with the exception of 2006, when the realization is not achieved then the effective rate also decreased and the percentage of tax efficiency at the Bogor Regency advertisement in 2000 - 2012 looks good and the smaller the ratio efficiency means that the performance of the Bogor regency government for the better collection of advertisement tax. Based on the partial test table, budget, number of employees, regulatory and tax payers have a significant impact on tax revenue billboard on the real level of 10%. This is because the p value is less than 0.1 to reject H0. Constraints faced in collecting data on the potential of the advertisement tax is the lack of accurate data
Keyword: Strategy, Regional Revenue, Advertising Tax