JRSSEM 2021, Vol. 01, No. 4, 380 – 391
E-ISSN: 2807 - 6311, P-ISSN: 2807 - 6494
DOI : 10.36418/jrssem.v1i4.35 https://jrssem.publikasiindonesia.id/index.php/jrssem/index
JURIDIC REVIEW FOR THE DEVELOPMENT OF ACADEMIC
TEXTS FOR AMENDMENT TO THE REGULATION OF THE
REGENT OF TULUNGAGUNG CONCERNING
ADMINISTRATION OF ADVERTISEMENTS
Retno Sari Dewi
1*
Surjanti
2
Anang Sugeng Cahyono
3
Bambang Slamet Eko S
4
1,2,3
Tulungagung University, Indonesia
e-mail: [email protected]
1
2
3
,
4
*Correspondence: [email protected]
1
Submitted: 05 November 2021, Revised: 11 November 2021, Accepted: 14 November 2021
Abstract. 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.
Keywords: taxes; tax laws; advertisements; academic manuscripts; public policies.
Retno Sari Dewi, Surjanti, Anang Sugeng Cahyono, Bambang Slamet Eko S | 381
DOI : 10.36418/jrssem.v1i4.35 https://jrssem.publikasiindonesia.id/index.php/jrssem/index
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).
Advertisements also have an
important role for the general public about
information and billboards as well as a
382 | Juridic Review for the Development of Academic Texts for Amendment to the
Regulation of the Regent of Tulungagung Concerning Administration of
Advertisements
means of visual communication (Vlasenko
et al., 2021). Based on this function,
billboards are also an important means of
communication in the city/district center,
so that the procurement of billboards
continues to increase without any
regulation from the government so that
many billboards are not in a good position
in their placement.
According to (Nowghabi &
Talebzadeh, 2019) that billboards have a
contribution to shape the city's landscape.
In some cities, the installation of billboards
will form environmental characteristics. But
the installation of billboards without
planning and arrangement will provide its
own problems. The irregular installation of
billboards creates the impression of "slum"
and obscures the information to be
conveyed.
Advertisements are usually erected on
a piece of land. Land in question is an area
on the earth's surface, including all
components of the biosphere that can be
considered fixed or cyclical in nature above
and below the area, including the
atmosphere, soil, source rock, relief,
hydrology, plants and animals, as well as all
the consequences caused by human
activities in the past and present, all of
which affect the use of land by humans at
present and in the future.
Within the scope of planning, land is
land that has already been designated and
is generally owned and utilized by
individuals or institutions for cultivation.
Today, as the population continues to
grow, land is the most important natural
resource Increase without increasing the
area (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).
The implementation or placement of
advertisements using public spaces must
be followed by the interests of the general
public who want to use public spaces or
enjoy the beauty of the city. Public space
itself is not only a place to place
advertisements, but state facilities
provided to the wider community. Law No.
26 of 2007 concerning Spatial Planning,
public space can be said to be Public Green
Open Space or Public Non-Green Open
Space, which institutionally must be
provided by the government in land
allocation in cities in Indonesia (No, 26
C.E.).
Public green open space itself is
explained in Article 29 Paragraph 1 of Law
Number 26 of 2007 concerning Spatial
Planning, namely Public green open space
is a green open space owned and
managed by the city regional government
which is used for the benefit of the
community in general. Public green spaces
include, among others, city parks, public
cemetery parks, and green lines along
roads, rivers, and beaches (Sidauruk, 2019).
Private green open space includes,
among others, gardens or yards of houses
or buildings belonging to the public or
private which are planted with plants
(Pirngadie et al., 2016). Meanwhile, Non-
Green Open Space is an open space in the
city or urban area that is not included in
Retno Sari Dewi, Surjanti, Anang Sugeng Cahyono, Bambang Slamet Eko S | 383
the green open space category, namely in
the form of hardened land or in the form
of water bodies (Umum, 2007).
Public spaces can be in the form of
roads (including pedestrians), pavements
(pavements), public squares, and parks.
This means that public open green spaces
such as roads and parks as well as public
non-green open spaces such as plazas and
public squares can be functioned as public
spaces. Meanwhile, according to
(Habermas, 2020) public space for him is a
space that bridges between the state and
civil society. This room is a universal room,
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:
1. Government Party
The government referred to here
is the local government (district, city)
where the billboard will be installed.
The city/district government has the
authority to issue a permit for the
installation of the billboard in
accordance with the local regulation
issued by the Regent/Mayor, who
then delegates it under the authority
of the City Parks and Spatial Planning
Service.
2. Advertisement Organizing Party
The party that organizes the
advertisement of the Advertising
company in its operation is obliged to
submit an application to obtain a
business license to install billboards by
first completing the various
requirements that have been
determined.
3. Product and Service Company Parties
Product and service companies
are parties that own and market a
product and service to be known by
the public.
With the enactment of Law Number
23 of 2014 which is directed at accelerating
the realization of community welfare
through improving services,
empowerment, and community
participation, as well as increasing regional
competitiveness by taking into account the
principles of democracy, equity, justice,
and the uniqueness of an area within the
system of the Unitary State of the Republic
of Indonesia (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:
a. Hotel
b. Ta x e s Rest a u r a n t
c. Taxes Entertainme n t
d. Ta x e s Advertisi n g
e. Taxes Street L i ghting
f. Ta x e s Non-Metal Mineral and Rock
g. Ta x e s Parking
h. Taxes Groundwate r Ta x e s
i. Swallow's Nest
j. Ta x Rural a n d Urban Taxes Land a n d
Building
k. Land and Building Rights Acquisition
Fees
There is one type of tax that is
attractive to all of the above taxes, namely
the advertisement tax. Advertising tax is a
tax levied by the region on the
implementation of advertisements based
on tax regulations determined by the
region through objects, tools, deeds or
media with commercial purposes by
introducing or attracting people's
attention to an item or service in a public
place (Astuti, 2020).
Advertising tax has an important role
in local revenue. Realization of local
revenue always changes every year, even
though in every 7 years the local
government collects taxpayers who do not
carry out their obligations in terms of
paying taxes (Isti & Kusuma Wardani,
2014).
Advertising tax is levied on all
advertising administrations by individuals
or entities. Advertisements can be held
directly by individuals or entities that use
advertisements for their own interests, the
advertisement taxpayer is the individual. If
the advertisement is implemented through
a third party (advertising service company),
then the third party becomes the
advertisement tax payer (Hernawan &
Tanto, 2019).
According to (Jawahir et al., 2021) the
income from the advertisement tax is
obtained from the rental value of the
advertisements installed with the
advertisement rental rates based on the
location of the advertisement installation,
the duration of the advertisement
installation, and the type of advertisement
size. Parties who use advertising services
from the fields of education, industry,
hospitality, entertainment, banks and
financial institutions, transportation,
communication and government parties.
Advertising Tax is a levy imposed on
the administration of advertisements
(Nurmayasari & Handayani, 2010).
Advertisement Tax is imposed on the
grounds that billboards are used to
introduce, recommend or praise an item,
service or person placed or which can be
seen, read and/or heard from a public
place, except for those carried out by the
Government (Kumala, 2019).
Economic growth in the region is
progressing rapidly, so that the
advertisement tax in the future is projected
to have good prospects. To see this
prospect, it is used by looking at the
product and regional factors. Advertising
tax is one of the potential sources of local
revenue and has a very important role in
increasing local revenue (Tar a s et al., 2017).
Advertisement tax as a contributor to local
revenue, although its realization is not as
large as compared to other types of local
taxes. On this basis, the advertisement tax
Retno Sari Dewi, Surjanti, Anang Sugeng Cahyono, Bambang Slamet Eko S | 385
can be used as an increase in local revenue
(Usman et al., 2020).
From the various descriptions above,
the need for policies regarding the
implementation of billboards is to control
the city's spatial planning so that it is more
organized, improve services to the
community, and can protect the interests
and public order, and increase PAD (here
in after referred to as Regional Original
Revenue) of Tulungagung Regency
through advertisement tax revenues.
The objectives of this study are to
examine the regulation of the
administration of advertisements related
to licensing regarding arranging permits,
installation, form, place of advertisements
and the value of advertisement tax. To
regulate licensing and tax mechanisms
regarding billboards and to increase the
Regional Original Revenue (PAD) of
Tulungagung Regency through the
advertisement tax sector. Provide
regulatory guidelines in organizing
billboards in Tulungagung Regency.
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,
academic documents are only used as
formal requirements and tend to be ruled
out by legal product makers, and this often
happens, because in the process of
compiling legal products in the form of
legislation using the Top Down model. The
maker of legal products, in this case, the
government determines and decides,
while the community only acts as an
implementing tool. The application of the
Top Down model will not only have an
impact on strict and strict law enforcement
but also on the implementation of the
legal product.
METHODS
In this study using a qualitative
descriptive approach (Nawawi, 2007),
included in the type of social legal research
or empirical juridical. This method begins
with normative research on library and
field research on licensing and tax
collection regulations that are not
burdensome in Tulungagung Regency,
Collecting data on entrepreneurs and
billboard users in the Tulungagung
Regency area. The implementation of
billboards in Tulungagung Regency.
The types of data used in this study
are primary data and secondary data.
Primary Data is data obtained directly from
the first source. Related to the problems of
this research, the primary data were
obtained from officials related to the
establishment of regional regulations
regarding the administration of billboards
in Tulungagung Regency. The nature of
the data used is according to Soerjono
Soekanto's opinion, obtained from
secondary data consisting of 3 (three) legal
materials, namely:
a. Primary Legal Materials related to Tax
regulations
b. Secondary legal materials that provide
386 | Juridic Review for the Development of Academic Texts for Amendment to the
Regulation of the Regent of Tulungagung Concerning Administration of
Advertisements
an explanation of primary legal
materials. As for what is used in this
study are journals, literature, books,
internet, and so on related to the
Formation of Regional Regulations on
Regional Taxes of the Tulungagung
Regency Government.
c. Tertiary legal materials are materials
that provide instructions and
explanations for primary and secondary
legal materials. Tertiary legal materials
such as the Big Indonesian Dictionary,
Legal Dictionary, and Encyclopedias.
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.
2. Presentation of data (data display)
Presentation of data to find
meaningful patterns and provide the
possibility of drawing conclusions and
taking action.
3. 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.
3. Capacity
Analyze the possibility of
problematic behavior due to the ability
factor.
4. 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.
5. 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.
6. Process
Process categories are also a cause
Retno Sari Dewi, Surjanti, Anang Sugeng Cahyono, Bambang Slamet Eko S | 387
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.
7. 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
Regional Legal Product Draft to the
Regional Head.
c. The basic material for the preparation of
the Raperda/Draft of Legal Products.
In forming the Regent's regulation
regarding the Implementation of
Billboards in Tulungagung Regency, it is
necessary to analyze several related laws
and regulations, both vertically and
horizontally. (3) This article authorizes the
state to regulate matters relating to the
use of space within the territory of the
Unitary Republic of Indonesia for the
benefit of the people's prosperity, in the
provisions of article 18 paragraph 5 local
governments are given the freedom to
explore their potential, both natural
resources and human resources.
Furthermore, Law 26 of 2007 (Umum,
2007), regulated in article 2 relates to the
principles in spatial planning are:
1. Integration
2. harmony,
3. balance
4. sustainability
5. empowerment
6. effectiveness
7. Openness
8. togetherness and partnership
9. protection of public interests
388 | Juridic Review for the Development of Academic Texts for Amendment to the
Regulation of the Regent of Tulungagung Concerning Administration of
Advertisements
10. legal certainty and justice
Then in article 34 it can be seen that
all forms related to spatial planning, each
administrative area must have minimum
service standards and environmental
quality standards. In Law 28 of 2002
concerning Buildings relating to the
implementation of advertisements,
especially Article 14 paragraphs (1), (2), (3),
and (4) it is stated that pay attention to the
harmony and harmony of the appearance
of the building and the outside of the
building with the surrounding
environment.
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
Regulation Number 11 of 2012 concerning
the 2012-2023 Regional Spatial Plan for
Tulungagung Regency.
Therefore, it is necessary to prepare an
Academic Manuscript which serves to
direct the scope of the content of the
Regent's Draft Regulation to be formed.
The direction of the Regent's Draft
Regulation concerning the
implementation of Billboards in
Tulungagung Regency is to realize the
existence of regulations that can be used
as references and guidelines for related
parties in implementing changes or
adjustments to the existence of related
regulations in Tulungagung Regency. The
content material in the Regent's Draft
Regulation concerning the
Implementation of Billboards in
Tulungagung Regency which is contained
in the Academic Paper includes:
1. Chapter 1 General Provisions
2. Chapter II Types of Advertisements
3. Chapter III Provisions for Advertisement
Installation
4. Chapter IV Licensing
5. Chapter V Obligations and Prohibitions
6. Chapter VI Rent Value and Calculation
of Advertising Tax
7. CHAPTER VII Tax Reduction
8. Chapter VIII Classification of Regions
9. Chapter IX Tax Period
10. Chapter X Unloading Guarantee
11. Chapter XI Guidance and
Supervision
12. Chapter XII Control of Advertising
Implementation
13. Chapter XIII Community
14. Participation Chapter XIV
Administrative Sanctions
15. Chapter XV Transitional Provisions
16. Chapter XVI Closing Provisions.
CONCLUSIONS
Based on the descriptions in the
chapters above, it can be concluded that in
the formation of the Regent's Draft
Regulation on the Implementation of
Advertisements in Tulungagung Regency,
a policy concept through an Academic
Paper is needed. Academic Papers are the
scientific basis and provide a direction in
the preparation of public policies. 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. The
Retno Sari Dewi, Surjanti, Anang Sugeng Cahyono, Bambang Slamet Eko S | 389
role of stakeholders including the
involvement of academics and experts as
well as local governments in the
preparation of academic documents is
something that must be done in order to
obtain information and input, so as to
produce better results based on
community input and development.
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