Billboards become most popular promotional media for entrepreneurs in the big city. But unfortunately, not everyone knows how to calculate the advertisement tax and how the overall rates to put up billboards on the roadside. Billboard itself, there are various kinds. Each type has its own class of taxpayers is different. So far, advertising is still an effective way for the purpose of introducing or promoting goods, services, persons or entities that may be known by the general public. Billboards can be shaped boards, advertisement display, advertising flyers, stickers, fabric, walking billboard and so forth. Additionally advertisement is also intended to encourage or attract public attention to something that is shown.

Broadly speaking, the billboard can be divided into two types: Product Advertisement and Signage Non-products. We take the example of Jakarta Governor Regulation as a reference in defining both terms. First, the product is a billboard advertisement that contains an item or service which the object of the advertisement is solely for promotional purposes in accordance with Jakarta Governor Decree number 11 of Article 1 No. 27 of 2014. Then, based on the gubernatorial regulation No. 27 of 2014 Article 1 paragraph 10, states Non Advertising Products that are kind of advertisement solely containing the name of the company / agency / name of a profession or business, including the logo, symbol or identity of the bodies / companies and businesses which can be known by the general public.

Often we confuse the two types of advertisement. For example, Mr. Ahmad as chairman of the Institutions of B wants to introduce the school to the public with all programs, as well as the vision and mission. In this case, it means that Pak Ahmad wants to introduce or promote an educational institution. Then the question is, what billboard is suitable for Mr. Ahmad? Is the product or non-product billboard? To answer this question, Mr. Ahmad must first determine what the billboard is intended to be, is it only limited to the logo and name of the school concerned or with the services / products of the school as commercialized? If it is only limited to the name and logo of the school, then the advertising category chosen by Pak Ahmad is a non-product billboard. If there are commercial services or products that are loaded, it could be that the billboard is included in the product billboard.

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