Detail Cantuman

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.