The concept used is the theory of management: planning, organizing, movement, and supervision. This research uses descriptive qualitative research methods. In data collection, the author uses interview techniques, observation, and documentation. With the use of key informants as a source of information and analysis of the data. The results of this research resulted in the conclusion that management of the poll Tax Billboard by the Income and assets financial management Areas (DPPKAD) of Siak Regency, have not been carried out with optimal because it does not achieve the target advertisement tax collection receipts in Siak Regency. In addition, the planning process is not good, the movement that has no standard operational procedure (SOP) affect the management of the poll tax, then the surveillance carried out did not go well as seen from the large number of ads that don't have permission so that the realization of the tax levy did not reach the target. Coordination and enforcement of sanctions are not firmly so as not to give a deterrent effect to a billboard trade violation. Obstacles faced was the lack of human resources in terms of quantity and quality in the management of the poll tax Billboard. In addition, the lack of infrastructure repair facility such as vehicle operations hamper oversight done. Then, lack of socialization activities to make public participation declines in advertising to pay taxes.Kata Kunci: Pengelolaan Pemungutan, Pajak Reklame
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