MediaBantenCyber.co.id – (MBC) Pacitan, East Java – The potential for regional revenue from the advertising tax sector in Pacitan Regency has still not been maximized. Based on the Audit Result Report (LHP) document from the Financial Audit Agency (BPK) specifically for Pacitan Regency, there is potential income of more than IDR 60 million that has not yet entered the regional treasury.
These findings are contained in the BPK LHP Number: 42.A/LHP/XVIII.SBY/04/2025 regarding the examination of the Regional Government Financial Report (LKPD) for Fiscal Year 2024 which was published on April 28 2025. As of June 2026, the status of these findings is still in the follow-up process.
In the report, it was stated that the potential shortfall in advertising tax revenue reached IDR 27,450,000. These findings mostly come from the management of advertising tax objects at public fuel filling stations (SPBU).
Of the total of seven official gas stations operating in Pacitan, five units have not registered their advertising tax objects and have not reported their tax obligations to the regional government.
The BPK recorded the principal value of uncollected tax at IDR 25,100,000. Apart from that, there were accumulated fines and interest worth IDR 10,608,000 so that the total value recorded in the findings reached IDR 35,708,000.
If combined with the potential revenue shortfall value of IDR 27,450,000, the total unpaid potential regional revenue reaches IDR 63,158,000.
However, the BPK categorized this finding as a potential revenue shortfall, not a confirmed state loss.
This finding emerged due to a number of factors. One of them is the misclassification of advertising objects by gas station managers.
Various promotional media such as billboards, neon boxes and colored logos are still considered ordinary signage, even though the size of the media exceeds 2 square meters so it falls into the category of advertising tax object according to applicable regulations.
Apart from that, the BPK also highlighted that detailed data collection and active collection have not been optimal since the enactment of Pacitan Regency Regional Regulation Number 9 of 2023.
Another factor that contributes is the lack of socialization of regional tax regulations to gas station managers.
Following up on the results of the inspection, the Pacitan Regional Financial Agency (BKD) has sent a letter of warning as well as determining obligations to all gas station managers included in the findings.
BKD provides a deadline for repayment of June 30 2026. If all obligations are completed according to the specified deadline, then the discovery status can be declared complete.
To date, no indication of a criminal violation has been found in this case. The problems revealed are still entirely within the realm of regional tax administration.
It is hoped that regional governments can strengthen data collection on tax objects and increase socialization of regulations so that the potential for local revenue from the advertising sector can be optimized in the future. (Heri)
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