PAJAK REKLAME DALAM PRESPEKTIF HUKUM EKONOMI SYARIAH DAN KONTRIBUSINYA DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KABUPATEN MAJALENGKA

Abstract

Development of an area can be seen from the large amount of revenue (PAD), which owned the area. If local revenue showed an increasing trend from year to year, then the area has a good financial system. Local revenues consist of local taxes, levies, local corporate profits and other local revenues are legitimate. Hotel tax and restaurant tax is one part of local taxes. This research was conducted in the Office of Financial and Asset regions (DPKAD) Majalengka regency aims to determine the condition of the tax in Majalengka regency, to determine the advertisement taxation system in the county Majalengka and to determine the extent of the advertisement tax contribution in increasing revenue Majalengka regency in 2015. The research results show that the advertisement taxation in Majalengka regency is good enough or effective. Let no efforts in order to provide more tax revenue billboard role in improving the original income. As well as the addition of tax officers in the field to perform direct billing.