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Siti Markhamah; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Entrepreneurship and Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

On the effectiveness of using social media as a marketing channel for MSMEs in Balikpapan. MSMEs play a major role in the national and regional economy, but developments in digital technology have caused marketing patterns to change drastically from traditional methods to online media. Social media such as Instagram, Facebook, TikTok, and X are now effective marketing tools because they are able to reach a wide audience at a low cost. However, this effectiveness is highly dependent on content quality, consistent interaction, and the right marketing strategy. Although social media offers many opportunities, MSMEs in Balikpapan still face various obstacles, such as limited human resources with an understanding of digital content, a lack of ability to read marketing metrics, and limited advertising budgets. In addition, research on the effectiveness of social media on MSMEs, especially in Balikpapan, is still minimal. Therefore, this study was conducted to analyze the extent to which MSMEs utilize social media, assess its effectiveness through indicators such as reach, interaction, and sales, and identify supporting and inhibiting factors. The results of this study are expected to provide strategic recommendations for MSMEs and theoretical contributions to the development of digital marketing models.

Mar’atus Sholikhah; Affan Hasnan Mubarok; Khoirunnisak il fitriyah

Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This study aims to describe the management of the Tahfidz class program in improving students’ memorization quality at MTs Sabilul Muttaqin Pungging and to identify the supporting and inhibiting factors. The research focuses on three main aspects: (1) the implementation of the Tahfidz program, (2) the improvement of students’ memorization quality, and (3) the factors influencing the program. This study employed a qualitative approach with a descriptive method. Data were collected through direct observation of the program implementation, in-depth interviews with teachers and students, and analysis of related documents. The results show that the management of the Tahfidz class program at MTs Sabilul Muttaqin Pungging follows good program management principles through planning, implementation, and evaluation stages. The program has positively impacted students’ ability and interest in memorizing the Qur’an. Students demonstrated significant improvement in memorization accuracy and fluency, with fewer errors recorded by teachers. Supporting factors include qualified human resources, a conducive peer environment, and special Tahfidz classrooms, while inhibiting factors involve limited time, variation among teachers receiving memorization submissions, and the absence of a written curriculum.

Boby Pratama Jaya; Firganefi Firganefi; Dona Raisa Monica; Eko Raharjo; Refi Meidiantama

Referendum : Jurnal Hukum Perdata dan Pidana 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Drug abuse among university students is a serious phenomenon that affects the social, moral, and intellectual aspects of the younger generation. Students, who are ideally positioned as agents of change and drivers of national development, are often found to be vulnerable to drug abuse. This study aims to analyze the implementation of Law No. 35 of 2009 on Narcotics in preventing drug abuse among university students in Lampung Province, as well as to identify its inhibiting factors. The research employs a normative juridical and empirical juridical approach, using primary and secondary data obtained through interviews, field studies, and literature reviews. Key informants include the Narcotics Directorate of the Lampung Regional Police, P4GN Unila, the Vice-Rector III for Student Affairs and Alumni at Unila, and lecturers from the Criminal Law Department at Unila. The findings show that the Lampung Regional Police have implemented preventive strategies such as counseling, campaigns, urine tests, and drug abuse education on campuses, as well as repressive strategies through law enforcement against students involved in narcotics distribution, with 283 recorded cases over the past five years. However, the effectiveness of implementation is still hindered by limited campus facilities (counseling centers, safe reporting systems), the lack of regulatory responsiveness to digital challenges, and low student trust in law enforcement. Therefore, prevention efforts need to be strengthened through cross-sectoral synergy, policy updates, and the enhancement of the role of universities in creating a safe, healthy, and drug-free campus environment.

Anggun Rahma Dewi; Ahmad Irzal Fardiansyah; Fristia Bardian Tamza

Mahkamah : Jurnal Riset Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The application of restorative justice by the police in cases of assault is based on Indonesian National Police Regulation Number 8 of 2021 concerning Handling Criminal Acts Based on Restorative Justice. This regulation provides a basis for investigators in resolving criminal cases by exploring the values ​​of justice that exist in society. This study aims to analyze the application of restorative justice by the police in cases of assault and the inhibiting factors. The research method uses a normative juridical and empirical juridical approach, with secondary data through library research and primary data through field studies. The results indicate that the resolution of cases of assault complies with the provisions of the regulation, as both formal and material requirements are met, and a peace agreement exists between the perpetrator and victim. This process adopts local wisdom values ​​by involving the perpetrator, victim, their respective families, and community leaders. However, obstacles to its implementation exist, including third-party intervention from the victim's family, the perpetrator's limited financial capacity, external interests, lack of community understanding, and communication barriers between the perpetrator and victim. Therefore, specific regulations regarding restorative justice are needed, incorporated into criminal procedural law provisions, for example through the Criminal Procedure Code (RKUHAP), to provide a strong legal basis and ensure legal certainty.

Heydi Mayla Silvia Tumembow; Dian Ferriswara; Eny Haryati; Sri Kamariyah

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Manado City is an area that is vulnerable to floods and landslides, but until now the effectiveness of disaster management still faces serious challenges due to low community involvement in mitigation planning. This study aims to analyze the role of participatory planning in improving community-based disaster preparedness, with a focus on how the Manado City Regional Disaster Management Agency (BPBD: Badan Penanggulangan Bencana Daerah) involves the community in the process of formulating disaster strategies. Using a non-empirical qualitative approach through a literature study method, data were obtained from scientific journals, policy documents, and institutional reports that were analyzed thematically and contextually with reference to the framework of community participation and disaster risk management. The results of the study show that community involvement is still at a symbolic level, limited to the implementation stage, and has not touched the strategic planning process in a meaningful way. Lack of institutional capacity, low disaster literacy, and absence of formal participatory mechanisms are the main inhibiting factors. As a result, disaster programs are often not aligned with local needs and have an impact on low preparedness effectiveness. This study concludes that strengthening community participation in disaster planning is needed to build a more adaptive and iterative preparedness system. Theoretically, the study broadens the understanding of the relevance of participatory planning approaches in community-based disaster management, while practically, the findings provide recommendations for BPBDs and local governments to develop more collaborative and local needs-based policies as a step towards sustainable disaster resilience. 

Anace Kambu; Dian Ferriswara; Sarwani

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

This study examines the empowerment of civil servants and its contribution to improving the quality of public services in Southwest Papua Province, with particular focus on the Human Resources Development Personnel Agency (BKPSDM: Badan Kepegawaian Pengembangan Sumber Daya Manusia). The research employs a qualitative descriptive approach to capture and analyze empowerment practices as well as their supporting and inhibiting factors. Data collection was carried out through interviews, observations, and documentation, involving key informants such as the Head of BKPSDM and relevant staff members. The data were analyzed using the interactive model of Miles, Huberman, and Saldana, which consists of three stages: data condensation, data display, and conclusion drawing/verification. The findings reveal that empowerment practices at BKPSDM encompass structured recruitment policies for both Indigenous Papuans (OAP) and non-OAPs, systematic career development, provision of education and training programs, and implementation of fair compensation mechanisms. These initiatives are aimed at enhancing civil servants’ competencies, professionalism, motivation, and accountability, ultimately contributing to better service delivery to the public. Supporting factors identified include the existence of strong regulatory frameworks, leadership commitment, competency-based training opportunities, high internal motivation, and the establishment of a collaborative work culture. On the other hand, several inhibiting factors persist, such as limited and unequal access to training, inadequate infrastructure, frequent changes in regulations, discriminatory practices, and low levels of digital literacy among some employees. The study concludes that civil servant empowerment represents a strategic pathway to building a professional, accountable, and responsive state apparatus capable of delivering high-quality public services. To strengthen these efforts, recommendations highlight the importance of expanding training access, improving digital skills, ensuring infrastructure readiness, and maintaining inclusive and transparent policies. By addressing these challenges, civil servant empowerment can be optimized to achieve sustainable improvements in public service performance across Southwest Papua Province.

Ridho Ridho; Yudhanto Satyagraha Adiputra; Eki Darmawan

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the implementation of the priority policy for the use of Village Fund in 2024 in Lanjut Village, Singkep Pesisir District, Lingga Regency. The main focus of this study is how the national policy on the priority use of Village Fund is practically implemented at the village level, including the supporting and inhibiting factors. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews, participatory observation, and document studies. The analytical model used refers to the implementation theory of Van Metter and Van Horn, which includes six main variables: policy objectives and size, resources, characteristics of the implementing agents, disposition of the implementers, communication, and social, economic, and political conditions. The results of the study show that the policy implementation was carried out participatively through village deliberation forums, involving the community in every stage of planning and decision-making. Several priority programs, such as Direct Cash Assistance (BLT), food security programs, and reducing stunting, were successfully realized, providing direct benefits to the village community. However, the implementation of this policy is not without challenges. Some identified obstacles include limited use of information technology to support transparency and efficiency, the readiness of human resources (HR) for implementation that still needs improvement, and the capacity of village institutions that has not yet reached its full potential. Despite these challenges, the overall implementation of the Village Fund policy in Lanjut Village can be considered relatively effective, given the successful realization of various priority programs that support participatory, transparent, and sustainable village governance. The conclusion of this study is that, although there are obstacles, the Village Fund policy in Lanjut Village has provided positive impacts on the community's welfare.

Fawaz Nurul Widad Farahani; Ika Devy Pramudiana; Dian Ferriswara

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the implementation of the advertising tax policy and its role in supporting Regional Original Income (PAD) in Gresik Regency, and identifies barriers that affect its effectiveness. This research adopted a qualitative descriptive approach with data obtained from field studies involving key government officials and supported by relevant literature and regulatory documents. Data were analyzed using McNabb's (2002) framework, which includes grouping data based on constructs, identifying the basis for interpretation, developing generalizations, testing alternative interpretations, and refining theoretical insights. The results indicate that the implementation of the advertising tax policy in Gresik focuses more on intensification than extensification, as intensification is considered more practical and faces less resistance. The licensing and collection processes for advertising tax are carried out based on the legal framework of Regional Regulation No. 8 of 2023 concerning Regional Taxes and Levies and Regent Regulation No. 79 of 2023, which regulates the rental value of advertising as the basis for taxation. Despite significant revenue potential, significant challenges remain, such as inter-agency coordination issues, inadequate data collection, and technical and non-technical barriers in implementing this policy. Unclear legal sanctions and low public awareness and compliance are also inhibiting factors. Nevertheless, advertising tax revenue has generally reached its target, although certain periods were affected by unfavorable economic conditions. This study concludes that to maximize the contribution of advertising tax to local revenue (PAD), improved inter-agency coordination, strengthened institutional capacity, clarified regulatory sanctions, and enhanced public education and engagement are needed. This is expected to support regional fiscal independence in Gresik Regency.

Timotius Supardi; Imam Mukti; Ismail Ismail

Jurnal Penelitian Komunikasi dan Sosialisasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

Communication Pattern of Village Head in Increasing Community Participation in Development Planning in Kaju Wangi Village, Elar District, East Manggarai Regency is an effort to improve the quality of life and life for the greatest welfare of the people of Kaju Wangi Village. The purpose of this study is to determine the Communication Pattern of Village Head in Increasing Community Participation in Development Planning in Kaju Wangi Village, Elar District, East Manggarai Regency. And what are the supporting and inhibiting factors. The method used in this study is qualitative, using data collection techniques, namely observation, interviews and documentation. Based on the results of research in the field, it was obtained that the Communication Pattern of Village Head in Increasing Community Participation in Development Planning in Kaju Wangi Village, Elar District, East Manggarai Regency was not optimal because it was seen from several planning participation programs. The implementation of infrastructure development by the Kaju Wangi Village government was still not enough to implement programs that had not been realized, then the facilities and infrastructure provided by the infrastructure development implementation planning participation program. In addition, there is also a factor of lack of community involvement in the participation program for planning the implementation of development in Kaju Wangi Village because the community prioritizes their own activities.

Nursaidah Fitriah; Imrona Hayati; Ulfa Jamilatul Farida

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine the Islamic economic perspective on home-based businesses in improving the welfare of the people on Miang Island, as well as tracing their development and supporting and inhibiting factors. The method used is field research with a qualitative approach and descriptive techniques, with data obtained through observation, interviews, and documentation from primary and secondary sources. The results show that home-based businesses make a real contribution to improving the community's economy by utilizing local potential and applying Islamic values such as honesty, trustworthiness, and fairness in their management. This business is growing rapidly and has become the main alternative to increase family income, while encouraging local economic empowerment. Family support in running the business provides efficiency and strengthens the sense of community, and is supported by community loyalty as regular customers. However, challenges faced include limited capital to expand the business, instability in raw material prices, and competition from larger businesses. These constraints often prevent businesses from increasing their production capacity and reaching a wider market.

Dewi Masrinawati; Satriah Satriah; Hasan Hasan

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine the Islamic economic perspective on home-based businesses in improving the welfare of the people on Miang Island, as well as tracing their development and supporting and inhibiting factors. The method used is field research with a qualitative approach and descriptive techniques, with data obtained through observation, interviews, and documentation from primary and secondary sources. The results show that home-based businesses make a real contribution to improving the community's economy by utilizing local potential and applying Islamic values such as honesty, trustworthiness, and fairness in their management. This business is growing rapidly and has become the main alternative to increase family income, while encouraging local economic empowerment. Family support in running the business provides efficiency and strengthens the sense of community, and is supported by community loyalty as regular customers. However, challenges faced include limited capital to expand the business, instability in raw material prices, and competition from larger businesses. These constraints often prevent businesses from increasing their production capacity and reaching a wider market.

Noni Juli Astuti; Saipul Annur; Asri Karolina

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

This study explores the implementation of the Problem-Based Learning (PBL) model in Islamic Religious Education at Elementary School 13 Pulau Rimau, including its supporting and inhibiting factors. Using a qualitative descriptive case study, data were collected through observation, interviews, and documentation involving teachers and students. The study found that effective implementation of PBL requires thorough planning involving syllabus, lesson plans, objectives, methods, media, and resources. The learning process follows five main PBL stages and assesses students' attitudes, knowledge, and skills. The research recommends teachers to improve and develop their use of PBL to enhance student-centered learning and ensure more meaningful educational experiences. 

Rumada, Walena; Pieter Sammy Soselisa; Waisapy, Jeanly

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to examine the accountability of public services in Kildor Administrative Village, Kesuy Watubela District, East Seram Regency. The research uses a qualitative approach, with a total of 10 informants selected through purposive sampling. Data collection techniques include observation, interviews, and documentation. The findings indicate that public service accountability in Kildor Administrative Village has been implemented effectively, analyzing and describing the service process as well as the supporting and inhibiting factors. The supporting factors include the enthusiasm and mutual encouragement among employees, conducting coordination meetings or evaluations, and fostering awareness of serving the community with sincerity and integrity. On the other hand, the inhibiting factors involve the lack of human resources and inadequate infrastructure and facilities.

Maulana Zuhri Notanubun; Zainal Abidin Rengifurwarin; Stanislaus Kostka Ohoiwutun

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research is a qualitative descriptive research that aims to determine the Effectiveness of Supervision of Village Fund (DD) Use in Development in Ohoi Mataholat, Kei Besar District, Southeast Maluku Regency and What are the Supporting and Inhibiting Factors. This research was conducted in Ohoi Mataholat, Kei Besa District, Southeast Maluku Regency. Primary data collection was carried out using data collection techniques through interviews, observations, and documentation of a number of informants involved in the Supervision and Use of Village Funds for Development in Ohoi Mataholat, Kei Besar District, Southeast Maluku Regency. The results of the study indicate that although there is supervision carried out by the village government and the community, there are still obstacles in terms of transparency, accountability, and supervisory capacity. Factors such as lack of community understanding, low human resources in supervision, and minimal facilities and infrastructure for implementing supervision are the main obstacles in achieving effective supervision. Therefore, this study recommends the need to increase the capacity of supervisors, more intensive socialization to the community, and increase transparency in reporting the use of village funds. Thus, it is hoped that the use of village funds can be more optimal and provide maximum benefits for village development..

Muhammad Jumsar; Jamal Qadar; Burhanuddin Burhanuddin

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Accountability in managing Village Fund Allocation (ADD) is crucial to ensure effective, efficient, and compliant use of the funds. This study investigates how accountability in ADD management is implemented in Lattimu Village, Bola Subdistrict, Wajo Regency, through planning, implementation, and reporting stages while identifying supporting and inhibiting factors. Using a descriptive qualitative approach with a case study method, data were gathered through interviews, observations, and documentation. The findings reveal that ADD accountability in Lattimu Village aligns with applicable regulations, covering planning, implementation, and reporting processes. Active community participation during village meetings emerged as a significant supporting factor. However, challenges such as limited technological proficiency among village officials and the community's low educational levels hinder effective management. The study recommends increasing human resource capacity through technical training and fostering greater community involvement in decision-making forums. Strengthening these aspects is expected to enhance the transparency, effectiveness, and efficiency of ADD management, ensuring better outcomes for the village development initiatives.

Novadila Ramadhana; Wingkolatin Wingkolatin; Novita Majid

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This research shows that the effectiveness of learning is measured by the success of the relationship between students and teachers to achieve learning goals. This study aims to determine the effectiveness of the use of audio visual media in learning Pancasila and Civics Education (PPKn) in class VII of SMP Negeri 6 Samarinda and its inhibiting factors. The research subjects involved Civics teachers, principals, and students using observation, interview, and documentation techniques. The results showed that the use of audio visual media had a positive impact on students' participation and involvement in learning. Although some students did not fully agree, overall audio visual media improved students' understanding. However, there are internal inhibiting factors such as students' limited knowledge and motivation, as well as external factors such as internet access problems, lack of technological infrastructure, and support from the environment that affect the effectiveness of using audio visual media in learning.  

Suleman, Fahmi; Moonti, Roy Marthen; Ahmad, Ibrahim

International Journal of Sociology and Law 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

General Election (Pemilu) is a fundamental pillar of democracy that often faces various challenges, including legal violations that undermine its integrity. To overcome this, the Integrated Law Enforcement Center (Gakkumdu) was formed as a collaboration between Bawaslu, the Police, and the Attorney General's Office to accelerate the handling of election violations. However, the strict handling time limit of 14 working days is a major challenge in achieving fair and effective decisions. This study aims to evaluate the effectiveness of the handling time of election violations by Gakkumdu and identify the inhibiting factors. Using a descriptive-analytical qualitative method, this study found that the main obstacles include inter-agency coordination, sectoral ego, limited human resources, and lack of supporting technology. In addition, differences in legal interpretation and low public legal awareness also slowed down the enforcement process. In conclusion, the effectiveness of Gakkumdu handling time is not optimal and requires policy reform. Recommendations include simplifying procedures, cross-agency training, utilizing technology, and educating the public. These reforms are expected to improve election integrity and support a fairer democracy.

Nurfadila Nurfadila; Hammed Diputra Imfyan; Zulkarnaini Zulkarnaini

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Rokan Hulu Regency in the implementation of swallow cultivation has been regulated in Rokan Hulu Regent Regulation No.4 of 2009 concerning business license management and swallow's nest business license. There are still many swallow nests that are established not in accordance with the provisions in the Rokan Hulu Regent Regulation, have not processed the swallow nest business license. Regent of Rokan Hulu, have not taken care of the license and there are still people who do not know that there is a regulation on swallow nests. do not know that there are rules governing the establishment of swallow nests. swallow's nest. This research aims to evaluate  Regent Regulation number 4 of 2009 concerning business licenses for the management and swallow nest business license in Kunto Darussalam Subdistrict, Rokan Hulu Regency and its inhibiting factors. Rokan Hulu and its inhibiting factors. The theory used is Lester and Stewart (2000). divides policy assessment into four types. The suggested types or models are: a) Process evaluation b) Impact evaluation c) Policy evaluation, evaluation to test relevance d) Meta-evaluation. The results of this study found that there was still no maximum socialization (communication) given to the community. Facilities and infrastructure (facilities) that have not been maximized by utilizing existing websites.

Muhammad Arief Effendi; Muhammad Sahrul

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2024 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Down Syndrome is a fairly common genetic disorder, this is one of the diseases caused by the emergence of an extra chromosome from 21 pairs of chromosomes or known as trisomy 21. This study aims to determine the provision of Occupational Therapy in Down Syndrome Children at the Liliput Clinic. Occupational Therapy in Improving Fine Motor Skills in Down Syndrome Children and supporting and inhibiting factors. This study uses a Qualitative Method, the informant sampling technique uses the Purposive Sampling Technique. And data collection is obtained from the results of Interviews, Observations, and Documentation. Data analysis is carried out through the stages of Data Reduction, Data Presentation, and Conclusion Drawing. The location of this study is at the Liliput Clinic, Jl. Cipete IV No. 06, Rt. 02 Rw 03, South Cipete, Cilandak District. The results of the study showed that the provision of Occupational Therapy for Down Syndrome Children, namely, Down syndrome children still tend to be limp, such as when doing activities they get tired more easily, then Down syndrome children have not been able to regulate their emotions stably. In improving fine motor skills in Down syndrome children, therapists train and instruct children how to hold objects properly such as pencils, pens and small scissors. Then the child is instructed how to write correctly. Supporting factors in Occupational Therapy for Down Syndrome Children are an experienced therapy background, supporting infrastructure, and support from parents of Down syndrome children. And the inhibiting factors are Down syndrome children who have high emotional levels and physical problems in Down syndrome children.

Amrul Mukminin; Alamsyah Alamsyah; Mega Nugraha

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Amrul Mukminin. This study aims to analyze the Effectiveness of the Advertising Tax Contribution in Increasing Local Revenue in Palembang City. This research uses qualitative methods with data observation techniques, interviews and documentation. The results showed that the advertisement tax management was an effort to increase PAD in Palembang City, to someone who was trying to be managed properly. However, there are indeed several problems where the supervision and participation of the community with illegal billboards is still happening and the implementation of regional regulations is not running properly, therefore the PAD from the advertisement tax has not been maximized. The supporting factor in this research is the availability of Palembang mayor regulation number 18 of 2011 concerning requirements, and fixed procedures for collecting advertisement tax and then Palembang City Regional Regulation Number 8 of 2004 concerning Development and Retribution for Advertising. In addition, to support the vision, mission and strategic plans of the Tax Management Agency. Two things support the effectiveness of the advertisement tax contribution. Internal and external factors inhibiting factors. Obstacles in internal factors, for example, the application of sanctions for billboards arrears who have just appeared without the knowledge of the officers, and the lack of socialization from the Regional Tax Management Agency so that the public does not know about the existence of regional regulations regarding advertisement tax. Whereas in external factors, for example, the community's low awareness of paying taxes or they tend to avoid and are dishonest in the report on the results of the installation of billboards and taxpayers who live outside the city of Palembang.