Kontribusi Pajak Hiburan terhadap Pendapatan Asli Daerah Kota Medan (Studi pada Badan Pendapatan Daerah Kota Medan)

Abstract

Entertainment Tax is one of the sources of Regional Original Income (PAD) whose potential is quite large with the awareness and seriousness of entertainment taxpayers in entertainment tax revenue to increase Regional Original Revenue in Medan City. This study aims to analyze the contribution of entertainment tax to Medan City's Regional Original Income, as well as identify obstacles and efforts that affect the level of compliance of entertainment taxpayers. The research method used is qualitative with a descriptive approach. Data collection techniques are done by documentation and interviews obtained from the Medan City Regional Income Board in the field of Entertainment Tax. Based on the results of the research, it shows that the contribution of entertainment tax is included in the criteria of very less in increasing the Regional Original Income (PAD) of Medan City with an average of 1.87% in the last 5 years. This is caused by several factors, such as the lack of socialization and supervision carried out by the Medan City Government, resulting in taxpayers who do not comply with the rules. Thus, it is necessary to increase the entertainment tax by intensifying through socialization, conducting supervision, and conducting inspections of entertainment taxpayers and providing strict sanctions. So that with these efforts, it is expected that the contribution of entertainment tax to the Regional Original Revenue of Medan City can increase significantly and support regional development.