September 12, 2025Formosa Journal of Applied Sciences

Analysis of Potential, Calculation and Reporting of Advertising Taxes and Their Contribution to Local Revenue at the Manado City Revenue Agency

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Advertising tax revenue in Manado City is projected to reach Rp7.6 billion by 2025, showing potential growth.
The contribution of advertising tax to local revenue has averaged just 1.75% from 2021 to 2024, indicating significant room for improvement.
BAPENDA utilizes a formal assessment system for advertising taxes, which includes rental values and strategic locations.
To enhance local revenue, BAPENDA must implement stronger public awareness campaigns and enforce penalties for non-compliance.

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Implication

Descriptive qualitative analysis reveals advertising tax contributes only 1.75% to local revenue in Manado City, suggesting a need for enhanced strategies.

Cite This Study

Syarif et al. (2025) studied this question.

synapsesocial.com/papers/68d418db713b0b5dfea6489d https://doi.org/10.55927/fjas.v4i8.305

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Implication

Descriptive qualitative analysis reveals advertising tax contributes only 1.75% to local revenue in Manado City, suggesting a need for enhanced strategies.

Analysis of Potential, Calculation and Reporting of Advertising Taxes and Their Contribution to Local Revenue at the Manado City Revenue Agency

Key Points

Discussion

Implication

Cite This Study

Analysis of Potential, Calculation and Reporting of Advertising Taxes and Their Contribution to Local Revenue at the Manado City Revenue Agency

Key Points

Discussion

Implication

Cite This Study

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