Strategi Badan Pendapatan Daerah dalam Meningkatkan Penerimaan Pajak Hiburan di Kota Medan

Abstract

The Medan City entertainment tax figure obtained in 2017 is quite high and is fairly effective, the reality is not that different from expectations. In fact, 2018 was even better, because the entertainment tax obtained was higher than expected. When 2020 and 2021 came, entertainment tax revenue decreased. Even the entertainment tax received was less than half the expected amount. In fact, income from entertainment tax is crucial to support the development of Medan. Therefore, the purpose of this research is to analyze and describe the actual efforts or steps carried out by the Medan City Regional Revenue Agency in increasing the Medan City Entertainment Tax. This research is descriptive research combined with a qualitative approach. The primary data sources are the results of interviews and direct observations with informants. The key informant is the Head of the Hotel, Restaurant and Entertainment Tax Division, the additional informant is the Head of the Medan City Entertainment Tax Division, namely the Head of Technical Subdivision for Hotels, Restaurants and Entertainment and additional informants, namely those who have an entertainment business (which is included as an entertainment tax object). In the end, a conclusion can be drawn that the Medan City Regional Revenue Agency is implementing a number of strategies to increase entertainment tax revenue. This strategy is realized in 3 things, namely a proactive attitude, the use of the Tool Box and the formation of an Arrears Team.