The Analysis of Regional Genuine Income Improvement Through Tax Collection

Lubis, Jisman M. (2023) The Analysis of Regional Genuine Income Improvement Through Tax Collection. International Journal of Commerce and Economics, 5 (3). pp. 19-24. ISSN 2664 7540

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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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