Jurnal Kajian Pembaruan Hukum (2021) 1:2 249-284 ISSN 2776-9828 | DOI: https://doi.org/10.19184/jkph.v1i2.24394 Published by the University of Jember, Indonesia Available online 31 July 2021 Aspek Regulasi dan Kewenangan Penegakan Hukum Pajak Reklame Tinara Aisyah Nikita* University of Pembangunan Nasional Veteran East Java, Surabaya, Indonesia Adhitya Widya Kartika University of Pembangunan Nasional Veteran East Java, Surabaya, Indonesia ABSTRACT: The Mayor's Regulation Number 21 of 2018 licenses procedure and other matters that the taxpayer must obey. This study analyzed the effectiveness of law enforcement on the late-payment of advertisement tax in Surabaya. This study used empirical legal research that observed the effectiveness of the law in society and how the law works in society. The data collected were from documentation from literature and legislation, observation in the community, and interviews with related parties. It showed that law enforcement was effective but with several obstacles experienced in enforcing the law. In particular, it dealt with the COVID-19 pandemic as the challenge that required new conditioning according to the recommendations from the central government. This study concluded that the law enforcement of billboard tax payments in Surabaya is quite effective due to the achievement of tax revenue targets that always reach the target. However, there are still many obstacles faced, and several solutions deal with these obstacles. KEYWORDS: Advertisement Tax, Billboard Tax, Law Enforcement, Tax, Copyright © 2021 by Author(s) This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. All writings published in this journal are personal views of the authors and do not represent the views of this journal and the author's affiliated institutions. Submitted: 24/02/2021 Reviewed: 29/02/2021 Revised: 10/03/2021 Accepted: 15/07/2021 HOW TO CITE: Nikita, Tinara Aisyah & Adhitya Widya Kartika, “Aspek Regulasi dan Kewenangan Penegakan Hukum Pajak Reklame” (2021) 1:2 Jurnal Kajian Pembaruan Hukum 249-284. DOI: <https://doi.org/10.19184/jkph.v1i2.24394>.