Analisis Laju Pertumbuhan Penerimaan Pajak Hiburan dalam Upaya Meningkatkan Pendapatan Asli Daerah Kota Medan Tahun 2018-2022 (Studi Kasus pada Badan Pendapatan Daerah Kota Medan)

Abstract

One of the local taxes that the Local Government manages directly to contribute to the Regional Original Income to support the sustainability of Medan City is the entertainment tax. Medan City is experiencing rapid development in the entertainment industry sector. The increase in the number of entertainment venues has an impact on the greater potential for entertainment tax revenue. Based on this background, the author wants to discuss it in the final project with the title "Analysis Of The Growth Rate Of Entertainment Tax Revenue In Order To Increase Regional Original Income Of Medan City In 2018-2022". This study aims to determine the development of the growth rate of entertainment tax in order to increase regional original income, knowing the obstacles that occur when collecting/paying entertainment tax, and knowing how efforts are made by the Medan City Government in increasing Entertainment Tax revenue at the Medan City Regional Income Board in 2018-2022. This research uses a descriptive qualitative method that is used to distinguish phenomena that are directly seen in the field by researchers as one approach. Researchers also collect data and conduct interviews in order to obtain the information needed. The results showed that the growth rate of entertainment tax revenue in 2018-2021 was in the unsuccessful criteria due to the emergence of the covid-19 pandemic and the closure of all entertainment businesses. The growth rate with very successful criteria only occurred in 2022 due to post-covid-19 pandemic adjustments to entertainment businesses that began to reopen. Lack of taxpayer awareness is an obstacle in collecting taxes, therefore the Medan City Regional Income Board makes efforts such as regular socialization to increase tax revenue.