Analisis Pelaksanaan Sistem Pemungutan Pajak Hiburan Dalam Meningkatkan Pendapatan Asli Daerah Di Badan Pendapatan Daerah Kota Medan

Abstract

Entertainment Tax, levied on paid activities, is a significant contributor to Local Own-Source Revenue (PAD), essential for regional fiscal independence. In Medan City, Entertainment Tax revenue from 2021-2023 showed significant fluctuations, recovering from 40.68% in 2021 to 100.81% in 2023 post-pandemic, though further optimization is still required. This research aims to analyze the implementation of the Entertainment Tax collection system by Medan City Bapenda and its impact on increasing Local Own-Source Revenue. Its scope includes describing the tax's contribution, identifying obstacles, and detailing mitigation efforts during the 2021-2023 period. This study employed a qualitative approach. Primary data were obtained through interviews with Bapenda informants and taxpayers, supplemented by secondary data from Entertainment Tax revenue documentation for 2021-2023. Data analysis was conducted descriptively. Results indicate that Bapenda's Entertainment Tax system implements self-assessment. Its contribution to Local Own-Source Revenue is significant post-pandemic, surpassing 2023 targets. Key obstacles are limited taxpayer understanding and low awareness, suggesting the necessity for further revenue optimization through adaptive and educational strategies.