Detail Cantuman

In this study, there is an issue of the low awareness of advertising taxpayers to fullfil their tax obligations, resulting in suboptimal tax revenue from advertising. This research aims to analyze the supervision of tax advertising at the Tax and Local Levy Service Unit of Kelapa Gading North Jakarta in 2022, as well as identify the inhibiting and efforts in tax advertising supervision. The research method used in this study is a qualitative approach with a descriptive research design. Data collection techniques include observation, interviews with several informants, documentation and triangulation. Based on the research findings, the implementation of tax advertising supervision by the Tax and Local Levy Service Unit of Kelapa Gading North Jakarta has been carried out well inaccordance with the applicable standard procedures, but it is still not optimal. This can be seen from the tax revenue from advertising that has not reached the target in the past three years. The efforts that can be implemented include optimizing the cleaning process for unregistered advertisements and advertising tax arrears, conducting field data collection for advertising, and improving taxpayer compliance through law enforcement actions.