Analysis of Growth Rate, Effectiveness, Potential, and Contribution of Advertising Tax to Regional Original Revenue (PAD) in Mataram City at 2019-2023: Scoping Literature Review

Addini Nurizzati; Abdul Manan; Siti Fatimah

doi:10.59535/xhjbk339

Authors

Addini Nurizzati Program Studi Ilmu Ekonomi Studi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Mataram, Indonesia Author
Abdul Manan Program Studi Ilmu Ekonomi Studi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Mataram, Indonesia Author
Siti Fatimah Program Studi Ilmu Ekonomi Studi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Mataram, Indonesia Author

DOI:

https://doi.org/10.59535/xhjbk339

Keywords:

PAD, Advertising Tax, Tax Contribution, Tax Effectiveness

Abstract

This study is a literature review study that aims to examine and analyze various research results related to the growth rate, effectiveness, potential, and contribution of advertising tax to Regional Original Income (PAD) in various regions, with the main focus on Mataram City. Advertising tax as part of regional taxes has a strategic role in supporting regional financing, but its contribution to total PAD is still often found to be relatively low. This study was conducted by reviewing nine relevant previous studies, using a thematic analysis approach to the findings, methods, and conclusions of each study. The results of the study indicate that the effectiveness of advertising tax tends to be high in several regions, but its contribution to PAD is still relatively low. The potential for advertising tax revenue has not been fully utilized, due to weak supervision, lack of tax object data collection, and suboptimality in determining advertising rental values. By identifying common patterns and challenges that often arise, this study provides recommendations for strengthening regulations, developing technology-based collection systems, and increasing institutional capacity in order to optimize advertising tax as a source of PAD.

References

[1] H. S. Mulyani, D. Sudirno, and A. Hakim, ‘Driving Factors For Local Government Self-Financing Ability’, IOP Conf. Ser.: Earth Environ. Sci., vol. 748, no. 1, p. 012028, Apr. 2021, doi: 10.1088/1755-1315/748/1/012028.

[2] A. David et al., ‘Understanding Local Government Digital Technology Adoption Strategies: A PRISMA Review’, Sustainability, vol. 15, no. 12, Art. no. 12, Jan. 2023, doi: 10.3390/su15129645.

[3] A. J. Hutagalung, R. L. Sari, and M. Syafii, ‘Flypaper Effect on The Influence of General Allocation Funds and Original Regional Income on Regional Expenditure of North Sumatra Province’, Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), vol. 7, no. 1, Art. no. 1, 2024, doi: 10.31538/iijse.v7i1.4472.

[4] C. Nieto et al., ‘Digital food and beverage marketing appealing to children and adolescents: An emerging challenge in Mexico’, Pediatric Obesity, vol. 18, no. 7, p. e13036, 2023, doi: 10.1111/ijpo.13036.

[5] F. Oktarina, K. R. Kurniawan, and Y. N. Lukito, ‘Textile and texture in Tanah Abang Market: architectural evolution from the colonial to the post-colonial era’, City Territ Archit, vol. 12, no. 1, p. 7, Apr. 2025, doi: 10.1186/s40410-025-00257-9.

[6] T. Tajidan et al., ‘A socio-economic environment that transformed farmers’ households into merchants’, IOP Conf. Ser.: Earth Environ. Sci., vol. 1107, no. 1, p. 012008, Dec. 2022, doi: 10.1088/1755-1315/1107/1/012008.

[7] Z. Deng, B. Dong, X. Guo, and J. Zhang, ‘Impact of Indoor Air Quality and Multi-domain Factors on Human Productivity and Physiological Responses: A Comprehensive Review’, Indoor Air, vol. 2024, no. 1, p. 5584960, 2024, doi: 10.1155/2024/5584960.

[8] D. Mu, H. Ren, and C. Wang, ‘A Literature Review of Taxes in Cross-Border Supply Chain Modeling: Themes, Tax Types and New Trade-Offs’, Journal of Theoretical and Applied Electronic Commerce Research, vol. 17, no. 1, Art. no. 1, Mar. 2022, doi: 10.3390/jtaer17010002.

[9] S. S. Nh, S. Sahri, I. D. K. Yudha, N. Sajedianfard, J. M. Kozak, and A. O. Shammout, ‘Determination of Leading Sectors in West Nusa Tenggara Province Using the Input-Output Approach’, Economy and Finance Enthusiastic, vol. 3, no. 1, Art. no. 1, Mar. 2025, doi: 10.59535/efe.v3i1.432.

[10] L. Musa, A. R. Kadir, and N. D. S. Saudi, ‘Optimization Strategy Of Regional Origin Income (PAD) And Impact On Economic Growth In Buton Selatan Regency’, Economy and Finance Enthusiastic, vol. 1, no. 2, Art. no. 2, Sep. 2023, doi: 10.59535/efe.v1i2.91.

[11] R. S. Chirinko, ‘The “Secret Sauce”?: Understanding the Success of the State Bank of North Dakota’, Apr. 01, 2025, Social Science Research Network, Rochester, NY: 5221937. doi: 10.2139/ssrn.5221937.

[12] B. Benito, M.-D. Guillamón, and A.-M. Ríos, ‘The sustainable development goals: How does their implementation affect the financial sustainability of the largest Spanish municipalities’, Sustainable Development, vol. 31, no. 4, pp. 2836–2850, 2023, doi: 10.1002/sd.2551.

[13] G. Hulkó and M. Radvan, ‘Regulation of Public Finances in the Czech Republic in Light of Financial Constitutionality’, Aug. 23, 2022, Social Science Research Network, Rochester, NY: 4198554. Accessed: May 11, 2025. [Online]. Available: https://papers.ssrn.com/abstract=4198554

[14] C. Tu, Y. Liang, and Y. Fu, ‘How does the environmental attention of local governments affect regional green development? Empirical evidence from local governments in China’, Humanit Soc Sci Commun, vol. 11, no. 1, pp. 1–14, Mar. 2024, doi: 10.1057/s41599-024-02887-9.

[15] V. van den Boogaard, W. Prichard, R. Beach, and F. Mohiuddin, ‘Enabling tax bargaining: Supporting more meaningful tax transparency and taxpayer engagement in Ghana and Sierra Leone’, Development Policy Review, vol. 40, no. 1, p. e12543, 2022, doi: 10.1111/dpr.12563.

[16] J. M. Cordero, C. Díaz-Caro, F. Pedraja-Chaparro, and N. G. Tzeremes, ‘A conditional directional distance function approach for measuring tax collection efficiency: evidence from Spanish regional offices’, International Transactions in Operational Research, vol. 28, no. 2, pp. 1046–1073, 2021, doi: 10.1111/itor.12567.

[17] A. Rinaldi and Y. Devi, ‘Mathematical modeling for awareness, knowledge, and perception that influence willpower to pay tax using multiple regression’, J. Phys.: Conf. Ser., vol. 1796, no. 1, p. 012062, Feb. 2021, doi: 10.1088/1742-6596/1796/1/012062.

[18] N. Ahmed et al., ‘Exploring the Causal Relationship among Green Taxes, Energy Intensity, and Energy Consumption in Nordic Countries: Dumitrescu and Hurlin Causality Approach’, Energies, vol. 15, no. 14, Art. no. 14, Jan. 2022, doi: 10.3390/en15145199.

[19] W. Liu, Y. Li, T. Liu, M. Liu, and H. Wei, ‘How to Promote Low-Carbon Economic Development? A Comprehensive Assessment of Carbon Tax Policy in China’, International Journal of Environmental Research and Public Health, vol. 18, no. 20, Art. no. 20, Jan. 2021, doi: 10.3390/ijerph182010699.

[20] L. Grimshaw and L. Mates, ‘“It’s part of our community, where we live”: Urban heritage and children’s sense of place’, Urban Studies, vol. 59, no. 7, pp. 1334–1352, May 2022, doi: 10.1177/00420980211019597.

[21] M. Faus, C. Fernández, F. Alonso, and S. A. Useche, ‘Different ways… same message? Road safety-targeted communication strategies in Spain over 62 years (1960–2021)’, Heliyon, vol. 9, no. 8, Aug. 2023, doi: 10.1016/j.heliyon.2023.e18775.

[22] D. R. Agrawal and W. F. Fox, ‘Taxing Goods and Services in a Digital Era’, National Tax Journal, vol. 74, no. 1, pp. 257–301, Mar. 2021, doi: 10.1086/712913.

[23] K. Wickramasinghe et al., ‘Childhood overweight and obesity abatement policies in Europe’, Obesity Reviews, vol. 22, no. S6, p. e13300, 2021, doi: 10.1111/obr.13300.

[24] N. Reikosky, ‘Pipeline Philanthropy: Understanding Philanthropic Corporate Action in Education During the COVID-19 Era and Beyond’, Educational Policy, vol. 38, no. 2, pp. 479–509, Mar. 2024, doi: 10.1177/08959048231163802.

[25] K. Peng et al., ‘The global power sector’s low-carbon transition may enhance sustainable development goal achievement’, Nat Commun, vol. 14, no. 1, p. 3144, May 2023, doi: 10.1038/s41467-023-38987-4.

[26] X. Wang, ‘Managing Land Carrying Capacity: Key to Achieving Sustainable Production Systems for Food Security’, Land, vol. 11, no. 4, Art. no. 4, Apr. 2022, doi: 10.3390/land11040484.

[27] A. Wudad, S. Naser, and L. Lameso, ‘The impact of improved road networks on marketing of vegetables and households’ income in Dedo district, Oromia regional state, Ethiopia’, Heliyon, vol. 7, no. 10, Oct. 2021, doi: 10.1016/j.heliyon.2021.e08173.

[28] I. Heras-Saizarbitoria, L. Urbieta, and O. Boiral, ‘Organizations’ engagement with sustainable development goals: From cherry-picking to SDG-washing?’, Corporate Social Responsibility and Environmental Management, vol. 29, no. 2, pp. 316–328, 2022, doi: 10.1002/csr.2202.

[29] R. R. Putri, S. Sahri, M. Masrun, Y. Kong, S. Shen, and P. M. Ossio, ‘Regional Spillover Effects of Mataram City Growth on Economic Development in Lombok Barat Regency, Indonesia’, Economy and Finance Enthusiastic, vol. 2, no. 2, Art. no. 2, Sep. 2024, doi: 10.59535/efe.v2i2.259.

[30] Y. Zhong, J. Tang, X. Li, B. Gao, H. Qian, and H. Wu, ‘Dynamic memristor-based reservoir computing for high-efficiency temporal signal processing’, Nat Commun, vol. 12, no. 1, p. 408, Jan. 2021, doi: 10.1038/s41467-020-20692-1.

[31] M. Keshavarz-Ghorabaee, M. Amiri, E. K. Zavadskas, Z. Turskis, and J. Antucheviciene, ‘Determination of Objective Weights Using a New Method Based on the Removal Effects of Criteria (MEREC)’, Symmetry, vol. 13, no. 4, Art. no. 4, Apr. 2021, doi: 10.3390/sym13040525.

[32] M. Yan, C. Huang, P. Bienstman, P. Tino, W. Lin, and J. Sun, ‘Emerging opportunities and challenges for the future of reservoir computing’, Nat Commun, vol. 15, no. 1, p. 2056, Mar. 2024, doi: 10.1038/s41467-024-45187-1.

[33] R. Lester and M. Olbert, ‘Firms’ Real and Reporting Responses to Taxation: A Review’, Feb. 01, 2025, Social Science Research Network, Rochester, NY: 4779893. Accessed: May 11, 2025. [Online]. Available: https://papers.ssrn.com/abstract=4779893

[34] Bagus Marvianto and Merliyana, ‘Analysis of regional tax contribution to DKI Jakarta’s revenue before and during the COVID-19 pandemic’, Journal of Accounting and Financial Technology, vol. 11, no. 1, Art. no. 1, Feb. 2025, doi: 10.36406/jastei.v8i1.47.

[35] N. Mose, ‘Determinants of Regional Economic Growth in Kenya’, Jan. 01, 2021, Social Science Research Network, Rochester, NY: 3903761. Accessed: May 11, 2025. [Online]. Available: https://papers.ssrn.com/abstract=3903761

[36] S. A. Rahayu and T. Mildawati, ‘Analisis Laju Pertumbuhan, Efektivitas, Dan Kontribusi Penerimaan Pajak Reklame Pada Pendapatan Asli Daerah Kota Surabaya’, Jurnal Ilmu dan Riset Akuntansi (JIRA), vol. 12, no. 5, May 2023, Accessed: May 11, 2025. [Online]. Available: https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/5228

[37] T. A. S. Gewar, ‘Analisis Laju Pertumbuhan Dan Kontribusi Penerimaan Pajak Reklame Terhadap Pendapatan Pajak Daerah (Studi Kasus Pada Kantor Badan Pendapatan Daerah Kabupaten Sikka)’, Populer: Jurnal Penelitian Mahasiswa, vol. 2, no. 3, pp. 134–155, 2023.

[38] R. R. Korengkeng, H. Karamoy, and W. Pontoh, ‘Analisis Potensi, Efektifitas, Efisiensi, Dan Kontribusi Pajak Reklame Terhadap Penerimaan Pajak Daerah Di Kabupaten Minahasa Utara’, Going Concern : Jurnal Riset Akuntansi, vol. 12, no. 01, Art. no. 01, Sep. 2017, Accessed: May 11, 2025. [Online]. Available: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/17207

[39] M. Mulatsih, A. Kusumawardani, and R. B. Utomo, ‘Analisis Efektivitas, Kontribusi Dan Laju Pertumbuhan Pajak Parkir Dan Pajak Reklame Terhadap Pendapatan Asli Daerah Provinsi Dki Jakarta Tahun 2016-2020’, Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), vol. 5, no. 3, Art. no. 3, Dec. 2021, doi: 10.31955/mea.v5i3.1875.

[40] M. S. Sarundayang, H. Karamoy, and R. Lambey, ‘Analisis Potensi Dan Efektivitas Penerimaan Pajak Reklame Di Kota Manado’, Going Concern : Jurnal Riset AkuntansI, vol. 13, no. 02, Art. no. 02, Jun. 2018, Accessed: May 11, 2025. [Online]. Available: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/19269

[41] A. R. Nasrullah and H. Cahyono, ‘Kontribusi Pajak Reklame Terhadap Pendapatan Asli Daerah di Kota Surabaya’, Independent: Journal of Economics, vol. 2, no. 2, pp. 60–68, 2022, doi: 10.26740/independent.v2i2.48842.

[42] T. I. M. Lengkong, V. Ilat, and A. Wangkar, ‘Analisis Potensi Dan Efektivitas Pemungutan Pajak Reklame Di Kota Bitung’, Jurnal Berkala Ilmiah Efisiensi, vol. 15, no. 4, Art. no. 4, Sep. 2015, Accessed: May 11, 2025. [Online]. Available: https://ejournal.unsrat.ac.id/v3/index.php/jbie/article/view/9379

[43] A. Savira, P. Basuki, and M. Firmansyah, ‘Efektivitas Dan Kontribusi Pajak Reklame Terhadap Pad (Pendapatan Asli Daerah) Kota Mataram’, Journal of Economics and Business, vol. 10, no. 2, pp. 67–86, Sep. 2024, doi: 10.29303/ekonobis.v10i2.188.

[44] S. A. M. R. Sari and I. P. G. Diatmika, ‘Analisis Efektivitas dan Efisiensi Pajak Reklame serta Kontribusinya terhadap Pendapatan Asli Daerah Kabupaten Buleleng Tahun 2019-2021’, Vokasi : Jurnal Riset Akuntansi, vol. 11, no. 01, pp. 42–51, Dec. 2022, doi: 10.23887/vjra.v11i01.50325.

[45] A. B. Supangat et al., ‘Sustainable management for healthy and productive watersheds in Indonesia’, Land, vol. 12, no. 11, p. 1963, 2023.

[46] I. Bakhov, N. Opolska, M. Bogus, V. Anishchenko, and Y. Biryukova, ‘Emergency Distance Education in the Conditions of COVID-19 Pandemic: Experience of Ukrainian Universities’, Education Sciences, vol. 11, no. 7, Art. no. 7, Jul. 2021, doi: 10.3390/educsci11070364.

[47] A. V. Rasputina, A. S. Nechaev, and E. A. Ilina, ‘An analysis of the construction industry and the impact of taxation on its development in the Baltic and Scandinavian countries’, IOP Conf. Ser.: Earth Environ. Sci., vol. 751, no. 1, p. 012168, Apr. 2021, doi: 10.1088/1755-1315/751/1/012168.

[48] I. Kazanidis, N. Pellas, and A. Christopoulos, ‘A Learning Analytics Conceptual Framework for Augmented Reality-Supported Educational Case Studies’, Multimodal Technologies and Interaction, vol. 5, no. 3, Art. no. 3, Mar. 2021, doi: 10.3390/mti5030009.