| dc.description.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 | en_US |
