Analysis of Billboard Tax Calculations and Procedures Based on Manado City Regional Regulations for Billboard Installation at the Manado City Regional Revenue Agency

This study aims to analyze the calculation and procedures for collecting billboard taxes at the Manado City Regional Revenue Agency. The focus of the research is directed to billboard type billboards, with the aim of finding out whether the calculation and collection mechanism is in accordance with the provisions of regional regulations. This study uses a qualitative descriptive approach. Data obtained through interviews with BAPENDA employees, observations, and documentation related to the calculation of billboard taxes and the realization of regional tax and levy revenues in 2021-2024. The results of the study show that (1) The calculation of billboard tax has been appropriately carried out based on the contract value with a rate of 25%, (2) the collection of billboard tax using the official assessment system The collection procedure is in accordance with Regional Regulations (3) there are still obstacles in the form of late payments, low compliance of taxpayers, and the existence of illegal billboards. This condition causes the realization of billboard tax to not fully reach the target even though it still makes an important contribution to PAD.