Penerapan Kebijakan Pajak Reklame Sebagai Kontribusi Pendapatan Asli Daerah Kota Lubuk Limggau

Abstract

This study examines the implementation of billboard tax policy as a contribution to increasing local revenue (PAD) in the city of Lubuk Linggau. The billboard tax policy is expected to serve as an important financial resource for the local government while also supporting urban management and aesthetics. Through a qualitative approach using descriptive analytical methods, this research collected primary data through in-depth interviews with relevant government officials, billboard business operators, and the community, as well as secondary data from official documents such as local regulations and financial reports. The research findings indicate that the billboard tax policy has significant potential to increase PAD if regulated and implemented with consideration of economic, social, and environmental aspects. The regulation and implementation process of this policy must involve active participation from the community and business operators to achieve social justice and sustainability. Continuous monitoring and evaluation are necessary to ensure the policy operates effectively without hindering the growth of the local business sector. Thus, the billboard tax policy can be an effective instrument in achieving community welfare and supporting sustainable development in the city of Lubuk Linggau.