Analisis Efektivitas Pajak Hiburan dalam Meningkatkan Penerimaan Pajak Daerah di Kota Medan

Abstract

Indonesia carried out tax reform for the first time in 1983. This was marked by the implementation of a self-assessment system and new provisions that were implemented at that time. The first Regional Tax was only implemented in 1997. If we examine the situation, each region has not been able to show the results of its work as a source of regional revenue in the APBD through Regional Original Income. According to the problem formulation that has been put forward by the author, the aim of the research is to find out how much entertainment tax revenue is in Medan City, to find out the level of effectiveness of entertainment tax on regional taxes in Medan City, to find out what efforts are made to increase entertainment tax revenue in Medan City. The method used is a qualitative descriptive approach, namely collecting data sources and data analysis. This type of method uses literature review studies with the use of data sources such as articles, books, journals, other publications. The author will conduct interviews with experts who have long experience and knowledge in the field of taxation, especially entertainment tax. Entertainment tax revenue in Medan City is an important source of regional income, one of which is that entertainment tax is imposed on activities such as music performances, concerts, cinemas and other recreational activities that generate income from ticket sales or similar activities. The effectiveness of Entertainment Tax revenue during 2019-2023 experienced varying criteria from ineffective to very effective. Outreach to Entertainment Taxpayers, monitoring and collecting taxes regularly and providing strict sanctions to tax delinquents