sjahssSJAHSSSJAHSS2788-9424https://doi.org/10.47310/sjahss.2022.v02i01.003Analysis of the Advertising Tax Supervision System in Increasing Local Tax at the Medan City BPPRDSumardiAdimanJunawanUniversitas Pembangunan Panca Budi, IndonesiaThe purpose of this study was to analyze the billboard tax control system in increasing local taxes at the Medan City BPPRD. This research is included in the type of descriptive research. In this study, quantitative and qualitative data types were used. The sources of data used by the author in conducting this research are secondary data in the form of written data, such as reports on targets and realization of advertisement tax revenues and primary data in the form of interviews. The data analysis technique used is descriptive analysis, namely by analyzing local tax report data regarding the target and realization of advertisement tax revenue, then conclusions are drawn from the target data and the realization of advertisement tax revenue. The results showed that the billboard tax control system at the Medan City Tax and Levy Management Agency had not been running well because the Medan City Regional Tax and Levy Management Agency still lacked resources (facilities and ASN) which became an obstacle in the process of supervising the billboard tax. In addition, the factors that cause the advertisement tax not to reach the target are because there is still a lot of lack of public knowledge of the advertisement tax, in this case the lack of socialization by related parties, the lack of awareness of taxpayers in reporting their advertisement tax to the related parties.