JURIDIC REVIEW FOR THE DEVELOPMENT OF ACADEMIC TEXTS FOR AMENDMENT TO THE REGULATION OF THE REGENT OF TULUNGAGUNG CONCERNING ADMINISTRATION OF ADVERTISEMENTS

. One aspect that is of concern to the Government of Tulungagung Regency is in terms of increasing Regional Original Income (PAD) through the installation of billboards. The Regent in this case as the Regional Head has the authority to make regulations relating to the administration of billboards, the policy regarding the implementation of billboards is to control urban spatial planning so that it is more organized, improve services to the community, and can protect the interests and public order, as well as increase PAD (here in after referred to as Regional Original Revenue) of Tulungagung Regency through advertisement tax revenues. Aims to review the regulation of the administration of advertisements related to licensing regarding arranging permits, installation, form, place of billboards and value advertisement tax, as well as to explain the licensing and tax mechanism on billboards and increase the Regional Original Income (PAD) of Tulungagung Regency through the advertisement tax sector. This research use desciptive qualitative approach, this research is a type of legal social research with the ROCCIPI approach. From the results of the study, it is concluded that the formation of the Regent's draft regulation requires a policy concept through an Academic Paper. Academic papers are a scientific basis and provide a direction in the preparation of public policies.


INTRODUCTION
Law Number 23 of 2014 concerning Regional Government (UU PEMDA) provides broad autonomy for City/ Regency Governments to explore all potential resources owned by each region (Indonesia, 2014). In line with this policy, the District Government seeks to develop a financing mechanism by exploring various forms of potential financing to support regional development as well as to improve the quality of services to the community.
One aspect that is of concern to the Tulungagung Regency Government is in terms of increasing Regional Original Revenue (PAD) through the installation of billboards. Advertising is a tool used to introduce, promote, and offer goods or services produced to the public by using images and other types of patterns, to attract public attention (Kazmi & Batra, 2009).
The role or function of billboards in trade or business according to (Kyala, 2020) is influencing or persuading consumers so that they will make a purchase, creating a certain impression about the services or goods being advertised, and as a means of communication between sellers and potential buyers or consumers.
The implementation of billboards is a series of activities and arrangements that include planning, types, licensing, organizing, controlling, monitoring and controlling billboards in the context of realizing a harmonious use of urban space (Noviyanti & Zaini, 2019). Spatial planning is a structural form and pattern of space utilization, whether planned or not (Santosa, 2020). One of the characteristics of an effective government is its commitment to enact and enforce the laws and regulations that it has made. The company seeks to promote the production of goods or services it produces to consumers. For this reason, in an effort to promote, there are many ways to do it, one of the most well-known and often seen is advertisements placed on billboards.
Advertising is an inseparable part of the modern social system and society (Thadi et al., 2019).
Advertising is the work that can constructing social reality, the creation of social reality by advertising using a production model called simulation, humans are trapped in a room that they consider to be real, even though it is artificial, or a mere fantasy (Bungin, 2011).
Advertisements are individuals or entities that organize advertisements for themselves or on behalf of other interested parties. When viewing these online billboards on websites and social media, some companies and individuals will conduct advertising campaigns on these media (Jawahir et al., 2021).
Advertising has developed into a communication system that is very important not only for producers of products and services but also for consumers. The ability of advertisements in conveying messages to consumers makes this field a very important role for the company's success in marketing its products and services (Wirianto, 2010 (Soimin, 2008). Land has a limited nature that is not increasing or decreasing.
Land has a close relationship with the designation of billboards, marked by the more advanced an area, the more people who use billboards, which indirectly affects land use in an area, both City/Regency (Ramadhan, 2018 where people gather to discuss anything that needs to be discussed.
The installation of billboards has its own procedures and procedures and in its implementation is also related to several parties with an interest in its installation, including:

Government Party
The government referred to here is the local government (district, city) where the billboard will be installed.  (Indonesia, 2014).
The development of a region can no longer be confined to the central government, but local governments are required to be more creative in exploring and managing their potential and smarter in making regulations for their regions in order to realize community welfare, improve community services and increase regional competitiveness in relation to tax imposition. (Wu, 2018) Regional taxes and regional levies are important sources of regional income to finance the implementation of regional government (Siregar et al., 2020). Regional tax policies (and regional levies) are implemented based on the principles of democracy, equity and justice, community participation, and accountability by taking into account regional potential.
Regional taxes and levies currently in effect must refer to Law Number 28 of 2009 concerning Regional Taxes and Levies (Purwandari, 2021). Based on Law Number 28 of 2009 concerning Regional Taxes and 384 | Juridic Review for the Development of Academic Texts for Amendment to the Regulation of the Regent of Tulungagung Concerning Administration of Advertisements Regional Levies Article 2 paragraph (2) explains that regency/city regional taxes consist of: The difference between this study and the previous one is that this research provides an overview, although legally formally, the preparation of academic texts for the regent's draft regulation is not a necessity, but the existence of an academic text of a regional regulation made by the Regional Government together with the DPRD or made by the Regent himself has an important value. Which is very strategic in the formation of good legislation.
In practice that has occurred so far,

METHODS
In this study using a qualitative descriptive approach (Nawawi, 2007) In qualitative research, the stages of data analysis include: 1. Data reduction.
Data reduction is the activity of sharpening, classifying, directing and removing unnecessary data and organizing data in such a way that final conclusions are obtained and verified.
Data reduction was carried out continuously during the study even before the data was actually collected.

Presentation of data (data display)
Presentation of data to find meaningful patterns and provide the possibility of drawing conclusions and taking action.

Conclusion drawing or verification.
The analysis activities at this stage are drawing conclusions and verification. The analysis carried out during data collection and after data collection is used to draw conclusions so that they can find patterns about events that occur.
The approach used in the preparation of this Academic Paper is a normative juridical approach using the ROCCIPI approach. The ROCCIPI approach method is a problem solving method by (Seidman et al., 2001).
ROCCIPI which is used to examine a statutory regulation with 7 (seven) categories, namely rule (regulation), opportunity, capacity, communication, interest, process, and ideology.
Legislative drafting for demographic social change to acquire the skills they needed as a facilitators to instituionalize an on-going learning process to strengthen their countries' capacity to produce effective laws (Seidman et al., 2001).
The ROCCIPI categories contain the following meanings: 1. Rules.
Analyzing all regulations governing or related to problematic behavior, this is done to find out the weaknesses contained in the existing regulations.
2. Opportunity Analyze opportunities for problematic behavior to occur.

Capacity
Analyze the possibility of problematic behavior due to the ability factor.

Communication
Problem behavior may arise due to the actor's ignorance of the rules. It should also be analyzed in order to find the cause of the problematic behavior.

Interest
This category is useful for explaining the viewer's view of the consequences and benefits of each behavior. This view of the cast may be the cause of the problematic behavior.

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of problematic behavior. There are four main processes, namely: the input process, the conversion process, the output process, and the feedback process. The input process concerns anyone who is asked for input. The conversion process is anyone who filters and considers existing input to be used as a basis for making decisions.
The output process concerns who and in what way decisions will be made. The feedback process concerns who is asked for feedback.

Ideology
This category refers to a set of values held by a society to feel, think, and act.

RESULTS AND DISCUSSION
The quality of the material of a law is an integral part of the law-making process.
Understanding of quality is how to anticipate the possibility of a law being forced to be revised in the short term, long or sustainable validity, synergy with other laws and regulations, as well as synchronization between norms in the law itself. The academic essay will explain the reason, fact or background of the problem or business in order to encourage the preparation of the problem or the things to be exchanged so that it is indispensable and urgent to supervise in statutory regulations.
The academic paper also outlines the substance, materials and scope of the regulations to be formulated. By understanding the essence of the academic text, one can see the scientific basis for forming the draft law, which will then be proposed and discussed in the DPR (Basyir, 2014).
According to Harry Alexander (Gusman, 2011) said that the position of academic manuscripts is: a. initial material that contains ideas of urgency, approach, scope and material content of a regional regulation.
b. The consideration material used in the application for an initiative permit for the preparation of a Raperda/other The regulation on the implementation of advertisements is also regulated in Law 28 of 2009 concerning regional taxes and advertisements, the establishment of the law is intended to expand regional authority in the field of taxes and retribution by expanding the regional tax base and regional authority in determining tax rates. It is also regulated in the Tulunggaung Regency Regional  something that must be done in order to obtain information and input, so as to produce better results based on community input and development.