LEGAL PROTECTION FOR TAXPAYERS BILLBOARD AND THE IMPLEMENTATION OF BILLBOARDS BASED ON LAW NUMBER 28 YEAR 2009 ON REGIONAL TAXES AND REGIONAL RETRIBUTION
Law enforcement on advertisement tax must be properly enforced in order to create a legal culture of orderly and conducive society. This study aims to discuss how the implementation of law enforcement for advertisement taxpayers in the city of Palembang, and what factors are the supporters and inhibitors of compulsory advertisement tax law enforcement in Palembang City. The research approach uses a juridical normative research method, where this method uses the library approach, legislation, literature. The type of research data is secondary data with primary legal material and secondary legal material. Data collection techniques in the form of library studies and data analysis techniques used are descriptive qualitative. From the results of the research and analysis conducted, it was concluded that the implementation of law enforcement for billboard taxpayers in the city of Palembang is still not going well. This is because the Revenue Service Office of the City of Palembang does not enforce the law of investigation and instant collection and at the same time because it is feared that taxpayers or prospective taxpayers are reluctant to put up advertisements so that Local Revenue (PAD) will be reduced or even not in terms of advertisement tax. While the factors that become supporters and inhibitors of the law enforcement of advertisement tax compulsory in Palembang City are laws and regulations, tax administration systems, taxpayer services, and tax audits. While the inhibiting factors for advertisement tax law enforcement include: public awareness that is still low on taxes, taxpayers use third party services, limited number of tax authorities, and lack of socialization.