ANALYSIS OF THE IMPLEMENTATION OF THE BILLBOARD RENTAL VALUE (NSR) POLICY WITHIN THE BILLBOARD TAX COLLECTION SYSTEM IN MADIUN CITY

Ardi Surya Wijaya, Liliek Nur Sulistiyowati, Ahmad Nur Aziz

Abstract


Advertisement tax is a key Locally-Generated Revenue (PAD) source for local governments in Indonesia. Madiun Mayor Regulation No. 83 of 2023 changed the Advertisement Rental Value (NSR) from a fixed-value to a size- and duration-based system. This shift produced an imbalance taxpayers rose sharply in 2024, yet revenue rose less than proportionally and declined in 2025. This study examines NSR implementation and its effect on tax revenue and taxpayer growth in Madiun City. A descriptive qualitative case study was conducted at Madiun City's Regional Revenue Agency (Bapenda). Informants were purposively sampled from the Tax Data Collection and Billing Divisions data were collected via interviews, observation, and documentation. Findings show NSR implementation complies with regulations, yielding a more proportional tax base supported by field data collection, dissemination, and coordination. However, taxpayer compliance remains inadequate, marked by rising receivables. The study concludes stronger supervision and receivables collection are needed to optimize revenue.

Keywords: Advertisement Rental Value; Advertisement Tax; Policy Implementation; Taxpayer Compliance


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