Dampak Pandemi Covid-19 Terhadap Pajak Hiburan Dalam Pendapatan Anggran Daerah di Kota Medan Tahun 2020-2021

Abstract

Entertainment tax is a tax on the administration of entertainment, covering all types of spectacles, performances, games, and or crowds, which are enjoyed free of charge. Regional original income is income earned by the region in accordance with the laws and regulations that have been stipulated. The purpose of this study is to find out how the impact of the Covid-19 pandemic on entertainment tax receipts in Medan City 2019-2021 is. The type of research used in this research is descriptive qualitative research method, the research is research that makes the research subject as a source of information about the problems discussed. The COVID-19 pandemic has had an impact on entertainment tax revenue, it can be seen from the number of entertainment tax revenues which from year to year are always decreasing. The obstacles that hinder entertainment tax revenues are the Covid-19 outbreak which is the cause of the constrained Entertainment tax revenue, lack of the understanding of taxpayers regarding the importance of taxes and the lack of concern for the obligation to pay taxes, the lack of taxpayer compliance in fulfilling their responsibilities, law enforcement that may still be weak, and lack of coordination between institutions. Efforts are being made to increase entertainment tax revenues by optimizing the function of the Tapping Box , extensive, and finally by implementing health protocols