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VOL. 5, ISSUE 3 (2023)
The analysis of regional genuine income improvement through tax collection
Authors
Jisman M Lubis
Abstract
This study examines the improvement of
regional genuine income through tax collection. It was done at Universitas
Kristen Indonesia during three months (January to March, 2023). The research
method which was implemented in this study was quantitative method. It aims to
develop using mathematical models, hypotheses, and theories related to the
phenomena investigated by the author. Data collection techniques used by the
authors in the study were analyzing documents and conducting interviews. The
data studied is regarding advertising tax collection at Regional Tax Collection
Service Unit in Gambir District and problems that are often encountered at
Regional Tax Collection Service Unit. The results of this study state that the
contribution of advertising tax plays an insignificant role in the regional
original income in the Regional Tax Collection Service Unit of Gambir
sub-district and the potential for advertising tax revenue in the view from the
growth rate is negative because technological developments are increasingly
using many people to start reducing the use of billboards and turning to social
media in promoting their products that are easier to reach by the wider
community.
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Pages:19-24
How to cite this article:
Jisman M Lubis "The analysis of regional genuine income improvement through tax collection". International Journal of Commerce and Economics, Vol 5, Issue 3, 2023, Pages 19-24
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