OPTIMALISASI PAJAK REKLAME DI MASA PANDEMI COVID-19 (Studi Kasus Badan Pendapatan Daerah Kabupaten Pacitan)

The advertisement tax in Pacitan Regency is one of the potential assets as well as a source of Pendapatan Asli Daerah. Badan Pendapatan Daerah is one of the local government agencies that manages the billboard tax, starting from data collection, tax determination and collection. Based on the data, the potential for advertisement tax revenue in Pacitan Regency is relatively low compared to other tax revenues. Therefore, it is necessary to optimize the advertisement tax increase in Pacitan Regency, especially during the Covid 19 Pandemic. The impact of a pandemic has resulted in many sectors experiencing a setback or decline. In this study using a qualitative descriptive method. Data collection techniques are primary sources by means of interviews and observations and secondary sources by reviewing the results of literatures, journals, books, office documents, and webpages. If, optimization is related to efforts to increase a value, then optimization is interpreted as a process or stage to increase regional revenue with strategies implemented by the Regional Government. The results showed that the efforts of the regional government (BAPENDA) of Pacitan Regency have not yet reached their optimum. This is analyzed with the concept of a SWOT analysis. In addition, as for the inhibiting factors in efforts to optimize tax revenue, namely, in terms of human resources, the impact of the Covid 19 Pandemic, taxpayers.
Keywords : Optimalizm, The Advertisement Tax, SWOT, Covid 19