ANALISIS PERHITUNGAN POTENSI DAN STRATEGI PENGEMBANGAN PAJAK REKLAME DI KABUPATEN KUTAI BARAT

Abstract

This research was implemented with main purpose to count a advertisement tax potency of in Regency of Kutai Barat on its contribution to the District Original Income, efficiency and effectiveness of the advertisement tax collection and the effort done by the Local Government of

Regency of Kutai barat on increasing the advertisement tax acceptance. Data used in this research was secondary and primary data. The primary data was the result of questionnaire, observation and direct interview with Dispenda (District Income Official) or bussiness and advertisement tax. The secondary data was consisted of PAD (District Original Income) data, advertisement tax. advertisement tax potency, quote commission, and Perda (District Regulation) on the advertisement tax. The analysis used was the advertisement tax potency analysis, efficient and effectiveness analysis and SWOT analysis. Efficiency level on the

advertisement tax collection was including inefficient and effectiveness level of the advertisement tax collection was including effective.  The SWOT analysis indicated that strategy which able to be used on improving the acceptance of advertisement tax was stable growth strategy, The strategy used in this position was the WO (Weakness and Opportunity) strategy to

overcome the weakness with exploiting an available opportunity

Keywords:  efficient, effective, SWOT and advertisement tax.