Determining the advertisement of tax priority on urban road based on road performance

¹ Jember University, Department of Civil Engineering, Jember, Indonesia
² Jember University, Department of Accounting, Jember, Indonesia

^* Corresponding author: nunung.nuring@unej.ac.id

Abstract

Each region has the potential to be explored as a source of income without necessarily harming people and the environment. One of them is the utilization of public space as a media campaign or advertisement. The advertisement placement should be planned to have a function, adding the aesthetic aspect of urban space and not disturbing the comfort and safety of the community. Promotional media can take advantage of active and passive outdoor space. The active outer space is a space that is deliberately created as a public outdoor space such as city park, pedestrian and road. While the passive outer space is a outer space that is not accidentally created or already exist by it, such as river banks, railroads and natural green spaces. Promotional media nowadays is not only in physical, but also in electronic form. Placement of advertisement associated with the tax burden. The amount of tax can be determined from road performance. Where the more crowded the urban space, the more people see the advertisement. This can certainly be used as one of the parameters in determining which points are having the biggest impact on tax value.