European Journal of Accounting, Auditing and Finance Research (EJAAFR)

EA Journals

Policy

EVALUATION OF ADVERTISEMENT TAX POLICY IN OGAN KOMERING ILIR DISTRICT SOUTH SUMATRA PROVINCE (Published)

Evaluation of the Policy on Advertising Taxes of Ogan Komering Ilir District, South Sumatera Province,” Discuss the problems of still rampant installation or placement of billboards and advertisements which, technically, violate the existing rules and there were many violations in their administrative processes, from billboard permit either for new or renewal applications; the objective of this research is to formulate new concepts about theory of public policy as a part of the science of public administration, in its relationship with the development of studies about evaluation of advertisement tax policy. The method used here was a qualitative method. Data source consists of primary and secondary data sources and was subject to empirical state or condition. Data were collected by conducting observations, in-depth interviews, and documentary study. Based of the results of this research and from each criterion it can be seen that: (1) Specification analysis, there were still many complaints regarding services which were too complicated, not systematical, and not transparent, and even some deviations occurred; (2) Assessment analysis, there was not a uniform perception among team evaluators regarding their functions, respectively, so that the integration between the evaluators did not go well. (3) The results of analysis in policy evaluation, the evaluator team lack rigorous stance in evaluating policies. (4) Recommendations regarding billboard tax policy evaluation, the evaluator team did not understand well the purpose of evaluation of policy on advertisement tax. The policy evaluators still showed mental weakness and the evaluator team was not integrated well in conducting their duties.

Keywords: Evaluation, Policy, advertisement

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