Analysis of the potential and effectiveness of billboard tax collection in Mimika Regency

https://doi.org/10.35912/gabs.v1i3.3527
Published: Oct 8, 2025

Abstract:

Purpose: This study aims to (1) assess the potential revenue from billboard tax in Mimika Regency, (2) evaluate the effectiveness of billboard tax collection based on annual revenue targets, and (3) determine its effectiveness based on the actual revenue potential.

Research/methodology: This research adopts a quantitative descriptive approach using secondary data from 2019 to 2024, collected from the Regional Revenue Agency (BAPENDA) of Mimika Regency. Data collection was conducted through documentation and interviews. Advertising tax potential was calculated using the formula P=R×S×D×PrP = R\times S\times D\times PrP=R×S×D×Pr, while effectiveness was analyzed using standard ratios compared to both revenue targets and estimated tax potential.

Results: The billboard tax potential in Mimika Regency showed consistent growth, from IDR 3.9 billion in 2019 to IDR 6.2 billion in 2024. Tax revenue consistently exceeded annual targets, with an average effectiveness ratio of 107.71%, categorized as very effective. However, effectiveness based on potential was relatively low, averaging 60.81%, indicating a significant gap between potential and actual revenue collection.

Conclusions: While the tax collection based on set targets is highly effective, the overall revenue still falls short of the actual potential, reflecting underutilized sources. This implies the need for improved tax object data collection and more optimal revenue management.

Limitations: The study is limited to secondary data analysis from a single regional agency, which may not fully capture taxpayer compliance behavior or enforcement challenges.

Contribution: This study contributes to local fiscal policy by highlighting the gap between revenue potential and realization, offering insights for optimizing regional tax collection strategies.

Keywords:
1. Billboard Tax
2. Effectiveness
3. Local Revenue
4. Potential
5. Mimika Regency
Authors:
1 . Penegi Dolame
Universitas Cenderawasih, Jayapura, Papua, Indonesia
2 . Julius Ary Mollet
Universitas Cenderawasih, Jayapura, Papua, Indonesia
3 . Halomoan Hutajulu
Universitas Cenderawasih, Jayapura, Papua, Indonesia
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How to Cite
Dolame, P. ., Mollet, J. A. ., & Hutajulu , H. . (2025). Analysis of the potential and effectiveness of billboard tax collection in Mimika Regency. Global Academy of Business Studies, 1(3), 183–192. https://doi.org/10.35912/gabs.v1i3.3527
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Issue & Section
Vol. 1 No. 3 (2025): January
Articles
References

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    Widiastuti, M. S., Umar, H. B., & Hafiziandra, Y. (2024). The influence of the e-catalogue system on fraud prevention in goods and services procurement in the regional government of Mimika Regency. Global Academy of Multidisciplinary Studies, 1(2), 141-156. doi:https://doi.org/10.35912/gams.v1i2.3470

  1. Amalia, R. (2021). Analisis Potensi Pajak dan Retribusi Daerah dalam Peningkatan Pendapatan Asli Daerah Provinsi Kalimantan Selatan. E-Qien: Jurnal Ekonomi dan Bisnis, 8(1), 112-125. doi:https://doi.org/10.34308/eqien.v8i1.192
  2. Ansar, R., & Ohorela, R. W. U. (2022). The Effect of Local Government Size, Regional Complexity, Capital Expenditure, PAD, and Economic Growth on Weaknesses of Local Government Internal Control. International Journal of Environmental, Sustainability, and Social Science, 3(2), 242-251. doi:https://doi.org/10.38142/ijesss.v3i2.165
  3. Audina, L., Munir, S. M. S., & Henriyani, E. (2023). Strategy to Optimize Origin Revenue in the Parking Field at the Transportation Service of Pangandaran District. Journal Education and Government Wiyata, 1(2), 92-106. doi:https://doi.org/10.71128/e-gov.v1i2.9
  4. Brasington, D. M. (2024). Population growth in growing and declining cities: the role of balanced-budget increases in local government spending. The Annals of Regional Science, 73(3), 873-895. doi:https://doi.org/10.1007/s00168-024-01281-2
  5. Demu, Y., & Dethan, M. (2024). Analysis of effectiveness and contribution of regional tax on original regional income in Kota Kupang. Journal of Multidisciplinary Academic and Practice Studies, 2(3), 367-384. doi:https://doi.org/10.35912/jomaps.v2i3.2275
  6. Fatoni, M. H., & Subando, J. (2024). The important role of learning evaluation for improving the quality of Islamic education: A literature study. Jurnal Penelitian Pendidikan Islam, 12(2), 223-240. doi:https://doi.org/10.36667/jppi.v12i2.1989
  7. Fernandes, J., & Putra, M. L. (2022). Pengaruh Pendapatan Asli Daerah dan Pertumbuhan Ekonomi Terhadap Indeks Pembangunan Manusia Pada 19 Kabupaten/Kota Provinsi Sumatera Barat. Jurnal Menara Ekonomi: Penelitian dan Kajian Ilmiah Bidang Ekonomi, 8(1), 18-29. doi:https://doi.org/10.31869/me.v8i1.3300
  8. Hidayat, B. A., Supartoyo, Y. H., Setiawan, S., Ragimun, R., & Salim, Z. (2024). Government infrastructure investment stimulation through booming natural resources: Evidence from a lower-middle-income country. PloS one, 19(5), e0301710. doi:https://doi.org/10.1371/journal.pone.0301710
  9. Hidayat, F., Frinaldi, A., & Asnil, A. (2023). Tax Contribution to Regional Original Income (PAD) Tanah Datar District. Sustainability (STPP) Theory, Practice and Policy, 3(1), 40-52. doi:https://doi.org/10.30631/sdgs.v1i1.1817
  10. Koolivand, H., Shooreshi, M. M., Safari-Faramani, R., Borji, M., Mansoory, M. S., Moradpoor, H., . . . Azizi, S. M. (2024). Comparison of the effectiveness of virtual reality-based education and conventional teaching methods in dental education: a systematic review. BMC Medical Education, 24(1), 8. doi:https://doi.org/10.1186/s12909-023-04954-2
  11. Kurbani, A., Novalia, N., & Nuarly, M. (2023). The effect of health, spatial planning and work discipline on employee work effectiveness. Journal of Multidisciplinary Academic and Practice Studies, 1(2), 71-80. doi:https://doi.org/10.35912/jomaps.v1i2.1619
  12. Kusumaramdhani, W. (2022). Non-Tax State Revenue at the Directorate General of General Legal Administration in the Perspective of State Finance Law. LEGAL BRIEF, 11(2), 1492-1506. doi:https://doi.org/10.35335/legal.v11i2.325
  13. Nihlah, N. (2022). The Flow of Disbursement Regional Government Budget. Review of Accounting and Taxation, 1(02), 119-131. doi:https://doi.org/10.61659/reaction.v1i02.145
  14. Pasaribu, S., Panggabean, S., & Siagian, B. A. (2024). Analisis Semiotika Struktur Iklan Layanan Masyarakat di Media Televisi. Innovative: Journal Of Social Science Research, 4(1), 5559-5571. doi:https://doi.org/10.31004/innovative.v4i1.8505
  15. Pratiwi, N. A. (2019). Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum Terhadap Belanja Modal. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 3(2), 105-120. doi:https://doi.org/10.31955/mea.v3i2.177
  16. Psycharis, Y., Zoi, M., & Iliopoulou, S. (2016). Decentralization and local government fiscal autonomy: evidence from the Greek municipalities. Environment and Planning C: Government and Policy, 34(2), 262-280. doi:https://doi.org/10.1177/0263774X15614153
  17. Rahmadhanty, D. R., & Firmansyah, A. (2025). Moderasi Kualitas Laporan Keuangan pada Kemandirian, Ketergantungan, Belanja Modal terhadap Kinerja Daerah. Jurnal Akuntansi, Keuangan, dan Manajemen, 6(2), 327-343. doi:https://doi.org/10.35912/jakman.v6i2.3635
  18. Sharakhina, L., Ilyina, I., Kaplun, D., Teor, T., & Kulibanova, V. (2024). AI technologies in the analysis of visual advertising messages: survey and application. Journal of Marketing Analytics, 12(4), 1066-1089. doi:https://doi.org/10.1057/s41270-023-00255-1
  19. Syafrizal, S., Wibisono, C., & Nurhatisyah, N. (2024). Work effectiveness of regional inspectorate employees of Riau Islands Province with the determination of digital transformation, self-efficacy and innovative behaviour through work motivation. Journal of Multidisciplinary Academic and Practice Studies, 1(3), 163-186. doi:https://doi.org/10.35912/jomaps.v1i3.2394
  20. Triarda, R., & Damayanti, R. (2021). Analisis Optimalisasi Potensi Daerah untuk Meningkatkan Pendapatan Asli Daerah Kota Malang. JIIP: Jurnal Ilmiah Ilmu Pemerintahan, 6(1), 35-54. doi:https://doi.org/10.14710/jiip.v6i1.9350
  21. Undang-undang (UU) Nomor 32 Tahun 2004 tentang Pemerintahan Daerah.
  22. Undang-undang (UU) Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah.
  23. Widiastuti, M. S., Umar, H. B., & Hafiziandra, Y. (2024). The influence of the e-catalogue system on fraud prevention in goods and services procurement in the regional government of Mimika Regency. Global Academy of Multidisciplinary Studies, 1(2), 141-156. doi:https://doi.org/10.35912/gams.v1i2.3470