Implementation of The Policy to Regulate Unauthorized Advertising and Optimization of Advertising Tax in Sukabumi City
DOI:
https://doi.org/10.61492/0nchfc18Keywords:
advertising tax, policy implementation, public policy, Sukabumi City, unauthorized advertisingAbstract
Advertising tax is one of the strategic sources of Local Own-Source Revenue (PAD), yet its optimization is constrained by the prevalence of unauthorized advertising and low taxpayer compliance. This study aims to analyze the implementation of the policy to regulate unauthorized advertising as an effort to optimize advertising tax revenue in Sukabumi City using the policy implementation model of Van Meter and Van Horn. A qualitative approach with a descriptive case study design was employed. Data were collected through in-depth interviews with six key informants from the Regional Financial and Revenue Management Agency (BPKPD), the Investment and One-Stop Integrated Service Office (DPMPTSP), the Civil Service Police Unit (Satpol PP), the Public Works Office (DPUTR), and business actors, supported by observations and document analysis. The findings indicate that the policy implementation has generally been effective, supported by clear regulatory standards, defined organizational responsibilities, and strong commitment from implementing agencies. However, several challenges remain, including limited human resources and budget, inadequate integration of information systems, suboptimal inter-agency coordination, and low public understanding of licensing and tax obligations. These constraints reduce the effectiveness of enforcement and the optimization of advertising tax revenue. The study concludes that successful policy implementation requires integrated governance through strengthened institutional coordination, digital-based supervision systems, capacity building for implementing agencies, and continuous public outreach to improve taxpayer compliance and increase sustainable local revenue.
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Copyright (c) 2026 Novita Sulastri Ningsih, Tuah Nur, Asep Hikmat (Author)
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