Analisis Penerapan Pajak Hiburan di Kota Medan

Abstract

Entertainment tax is one of the largest contributors to regional revenue. This study aims to analyze how entertainment tax is implemented in the Medan City and to identify any obstacles in implementing changes to the entertainment tax rate in accordance with Regional Regulation No. 1 of 2024. This research employs a qualitative descriptive method. Data collection techniques include documentation and interviews. The research findings indicate that the realization of entertainment tax revenue in Medan City has increased annually over the past three years, but it has not met the predetermined target. This is caused by several factors, namely the lack of supervision and monitoring of entertainment taxpayers. In response, the government has implemented a policy to increase entertainment tax rates to boost regional revenue.