Potential Loss of Advertisement Taxes in Singkawang City (Case Study on Policy Implementation and Behavior of Singkawang City Advertisement Taxpayers)

Abstract

The aim of this research is to analyze the potential loss of advertising tax in
Singkawang City (case study on policy implementation and behavior of Singkawang
City advertising tax payers). The type of method used in this research is descriptive-
quantitative. Data collection techniques include field surveys, distributing
questionnaires and literature studies. The results of this research show that the
highest potential advertising tax loss is in Central Singkawang District. From a
taxpayer's perspective, business sustainability is closely related to regulatory
stability and clarity. Therefore, constructive dialogue between the government and
entrepreneurs is very necessary. Entrepreneurs hope to be more actively involved
in the policy determination process so that every decision taken truly reflects shared
interests and needs, which will ultimately encourage local economic growth and
community welfare.

Keywords: Potential Loss, Advertisement Tax and Sales Value of Tax
Objects.