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Evaluasi Penerapan Pajak Hiburan dalam Masa Pandemi Covid-19 di Kota Tangerang Tahun 2019-2021

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The Covid-19 pandemic that has hit the world has an impact on the
application of Entertainment Tax in Tangerang City. Entertainment
Tax is any type of spectacle, performance, game, and/or crowd that is
enjoyed for a fee. For example, taxes on cinemas (movies), bowling,
billiards, music concerts, and others. This research discusses the
evaluation of Entertainment Tax applications in Tangerang City
during the Covid-19 pandemic. The approach used in this research is
a qualitative approach. The results of this research conclude that
Entertainment Tax application experienced a drastic decrease in
realization from the difference in 2019 and 2020 of 74.81% and there
was another decrease from the difference in 2020 and 2021 of 77.64%
even though in 2020-2021 exceeded the target set but the nominal is
very small. Factors that hinder entertainment tax application include
Covid-19, Government performance, entertainment business licenses,
entertainment taxpayer income, entertainment tax compliance, and
policies or regulations issued by the Government. The Tangerang City
Government must be able to maintain entertainment tax in order to
contribute to finance the development of the Tangerang City
Government.

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Detail Information

Series Title

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Call Number

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Publisher

Jakarta : Jurnal Ilmiah Administrasi Publik., 2023

Collation

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Language

Indonesia

ISBN/ISSN

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Classification

AR DOS 2023

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Edition

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Subject(s)

Application Evaluation
Entertainment Tax
Covid-19 Pandemic

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Statement of Responsibility

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