Mekanisme Penetapan dan Pembayaran Pajak Reklame Pada Badan Pendapatan Daerah Kabupaten Malang

Abstract

Based on Regional Regulation Number 7 of 2023 concerning Regional Taxes and Levies, Advertising Tax is a tax on advertising, and Advertising Tax is an object, tool, action, or media whose form and design are designed for commercial purposes, to introduce, persuade, promote, or attract public attention. The purpose of the Real Work Practice (PKN) activity was to understand the Mechanism for Calculating, Determining, and Paying Advertising Tax in Malang Regency. Data collection methods included observation, interviews, photography, Regent's Regulations and Governor's Regulations, and obtaining Regional Tax Determination Letters (SKPD) and proof of payment for incidental and permanent advertising from several taxpayers. Based on the Real Work Practice results, it can be concluded that the advertising tax calculation is based on the Advertising Rental Value, which takes several provisions into account. Furthermore, the determination of Advertising Tax itself occurs when the Regional Tax Determination Letter is issued, which contains the Billing Code used to pay the Advertising Tax owed by taxpayers. The due date for payment of advertising tax is exactly one month after the Regional Tax Determination Letter is issued, with a one-year installation period for permanent advertising and one month for incidental advertising.