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1
Muhammad Fitri Rahmadana. "Analisis Determinan Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel, Restoran, dan Hiburan di Kota Medan." Outline Journal of Management and Accounting 1, no. 1 (2022): 44–52. http://dx.doi.org/10.61730/ojma.v1i1.77.
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Regional tax revenue in Medan City has experienced a significant increase, thereby rendering local taxes as the primary source of financing for regional expenditures. Despite the limited fiscal capacity that stems from local revenue, local taxes continue to play a crucial role in enhancing tax revenue in Medan City. Pursuant to Law Number 28 Year 2011, the self-assessment system for collecting hotel, restaurant and entertainment taxes underscores the significance of taxpayer awareness in compliance with tax obligations and rights. This study aims to achieve two objectives. Firstly, to analyze the impact of tax knowledge, service quality, and tax audit on taxpayer awareness concerning payment of hotel taxes, restaurant taxes, and entertainment taxes in Medan City. Secondly, to examine the impact of tax knowledge, service quality, tax inspection, and taxpayer awareness on taxpayer compliance with respect to the payment of hotel taxes, restaurant taxes, and entertainment taxes in Medan City. The study employs quantitative research methods, utilizing both primary and secondary data sources obtained from the Medan City Revenue Service. Questionnaires were used to collect data, and accidental sampling was employed. Descriptive analysis and path diagram analysis were employed as analytical tools. The results of the hypothesis testing conducted by path analysis indicate that tax knowledge, service quality, and tax audits have a positive effect on taxpayer awareness of paying hotel taxes, restaurant taxes, and entertainment taxes in Medan City. Service quality and tax audits do not impact taxpayer compliance with paying hotel, restaurant, and entertainment taxes in the City of Medan. However, tax knowledge, tax inspection, and taxpayer awareness have a positive impact on taxpayer compliance with paying hotel taxes, restaurant taxes, and entertainment taxes in Medan City. This is due to the significant contribution made by hotel taxes, restaurant taxes, and entertainment taxes to local taxes in Medan City.
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Addiina, Fahma, and Rizali. "Analisis Kontribusi Pajak Penunjang Sektor Pariwisata Di Kota Banjarmasin." JIEP: Jurnal Ilmu Ekonomi dan Pembangunan 7, no. 2 (2024): 291–303. https://doi.org/10.20527/jiep.v7i2.195.
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This study examines the contribution and the impact of restaurant, hotel, entertainment, and parking taxes on Banjarmasin's local tax revenue and income, using quantitative descriptive methods and double linear regression analysis. According to the study's findings, the local tax contribution from restaurants falls into the middle range, that from hotels falls into the lower range, and that from entertainment and parking taxes. Restaurant taxes make up a smaller portion of local government revenue than hotels, entertainment taxes, and parking fees. While restaurant, entertainment, and parking taxes partially have no major influence, hotel taxes have a significant impact. 81% of the local government revenue in the Banjarmasin city area is influenced by the combined effects of the restaurant tax, hotel tax, entertainment tax, and parking tax. The remaining 19% is influenced by other factors.
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Mahyuliza, Mahyuliza, M. Fitri Rahmadana, and Eko Wahyu Nugrahadi. "Analysis of Factors Affecting Taxpayer Compliance Paying Hotel Tax, Restaurant Tax and Entertainment Tax in Medan City." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 1 (2021): 563–74. http://dx.doi.org/10.33258/birci.v4i1.1639.
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Regional tax revenue in Medan City as a source of financing has increased quite significantly, therefore local taxes remain the prima donna for financing regional expenditures in Medan City. For the Government of Medan City, although the fiscal capacity that comes from local revenue is still limited, local taxes still play an important role in increasing tax revenue in Medan City. Based on Law Number 28 Year 2011, hotel, restaurant and entertainment tax collection implements a self-assessment system so that taxpayer awareness is a very determining factor for taxpayer compliance in carrying out tax obligations and rights. This study aims 1) to analyze the effect of tax knowledge, service quality, tax audit on taxpayer awareness of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City; 2) to analyze the effect of tax knowledge, service quality, tax inspection and taxpayer awareness on taxpayer compliance of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City. The research method used is quantitative research methods. There are two sources of data used, namely primary data and secondary data obtained from the Medan City Revenue Service. The data collection method used was a questionnaire. Sampling was done by accidental sampling. The analytical tool used is descriptive analysis and path diagram analysis. The results of hypothesis testing carried out by path analysis show that 1) tax knowledge, service quality and tax audits have a positive effect on taxpayer awareness of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City; 2) service quality and tax audits have no effect on taxpayer compliance paying hotel, restaurant and entertainment taxes in the city of Medan, while tax knowledge tax inspection and taxpayer awareness have a positive effect on taxpayer compliance paying hotel taxes, restaurant taxes and entertainment taxes in Medan city; because the amount of hotel tax revenue, restaurant tax and entertainment provide a high contribution to local taxes in Medan City.
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Lis Lestari Sukartiningsih and Louise Erlanda Dwi Putri. "Pengaruh Penerimaan Pajak Hotel, Pajak Restoran, Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Malang Tahun 2016 - 2021." Akubis : Jurnal Akuntansi dan Bisnis 9, no. 2 (2023): 19–27. http://dx.doi.org/10.37832/akubis.v9i2.54.
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This study aims to determine the effect of hotel tax revenue, restaurant tax and entertainment tax on local revenue in Malang City in 2016-2021. This type of research is Explanatory Research, data collection methods use field studies and literature studies, with data analysis methods using quantitative descriptive statistical analysis. The data used in this study were obtained from the Malang City BKAD office, including the realization of hotel tax, restaurant tax, and entertainment tax revenue, as well as local revenue for 2016-2021.
 The results of multiple linear regression analysis show that hotel taxes, restaurant taxes, and entertainment taxes simultaneously affect local revenue. Partially, hotel taxes and entertainment taxes have no effect, the influential variable is restaurant taxes. The most dominant influencing variable is restaurant tax.
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Al-Hazmi, Raldin Alif. "Effectiveness and Contribution of Local Taxes to Cirebon Regional Revenue." Jurnal EQUITY 27, no. 1 (2024): 113–27. https://doi.org/10.34209/equ.v27i1.7661.
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One of the cities that has a lot of potential for local revenue (PAD) is Cirebon City. Various events, such as concerts, dramas, entertainment, and national and international exhibitions, are organized in Cirebon City. The entertainment tax target for Cirebon City has increased as a result of the enactment of Law No. 1 Year 2022 on Financial Relations between the Central Government and Local Government. Descriptive quantitative approach methodology was used in this study. PAD of Cirebon City in 2017-2022, projection of entertainment tax revenue, and realization of entertainment tax are the statistical data used in this study. According to the study findings, the entertainment tax of Cirebon City has an effectiveness rate of 72.87% from 2017 to 2022 despite having less stringent requirements and a very low contribution rate of 1.42%. In order to help the Cirebon City Government to maximize the potential of its area to generate tax revenue in accordance with the predetermined objectives, this study intends to provide knowledge related to the analysis of the effectiveness and contribution of entertainment tax. Keywords: Contribution, Effectiveness, Entertainment Tax, Local Tax, Local Revenue.
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Indra Hariyanto, Wa Ode Fitri Auliya Azzahra, and Al Kusman. "Rasio Efektivitas dan Elastisitas Pemungutan Pajak Daerah di Kota Kendari." AKUA: Jurnal Akuntansi dan Keuangan 1, no. 3 (2022): 316–21. http://dx.doi.org/10.54259/akua.v1i3.991.
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This study aims to (1) show empirical evidence of the effectiveness of hotel and restaurant taxes, and entertainment taxes in Kendari City for the 2016-2020 period. (2) Shows empirical evidence of how the elasticity of hotel and restaurant taxes, and entertainment taxes in Kendari City for the 2016-2020 period. This study uses a quantitative descriptive method. The data collection method used in this research is documentation and literature study. The type of data used is secondary data, while the data source is obtained through BPKAD and BPS Kendari City. The results of the study show that the ratio of the effectiveness of collecting hotel and restaurant taxes, and entertainment taxes from 2016-2018 fluctuates but is still within the very effective criteria. The elasticity ratio of hotel and restaurant tax collection and entertainment tax from 2016-2018 runs elastic on average, although in 2018 it shows inelasticity.
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Ovina, Mastira, Zukhri Nizwan, and Saputra Darman. "Analisis Komparasi Laju Pertumbuhan dan Kontribusi Pajak Daerah terhadap Pendapatan Asli Daerah di Kota Pangkalpinang dan Kabupaten Belitung." Journal of Political Issues 1, no. 2 (2020): 115–24. https://doi.org/10.5281/zenodo.3686761.
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<em>Local governments have the authority and obligation to implement regional autonomy more independently to reduce the level of fiscal dependence on the central goverment. One way is to maximize the recepit of PAD, one of which is local tax. The purpose of the study was to analyze the growth rate and contribution of entertainment taxes, hotel taxes and advertisement taxes on PAD in the Bangka Belitung Islands Province. The analysis used in this research is quantitative descriptive analysis, namely by collecting, compiling and calculating data in the form of reports on the realization of financial budgets in the Pangkalpinang City and Belitung Regency by using the ratio of the growth rate and contribution ratio. The results showed that the PAD of Belitung Regency was better than City of Pangkalpinang. The growth rate of entertainment tax in Pangkalpinang City lower than Belitung Regency with both categories unsuccessful, but the contribution given by entertainment tax in Pangkalpinang City is higer than Belitung Regency with the category of both being very lacking. The growth rate and contribution of hotel tax in Pangkalpinang City is lower than Belitung Regency with the category of hotel tax growth rate in Pangkalpinang City unsuccessful while Belitung Regency is less, while the hotel tax contribution is both very lacking. The growth rate and the contribution of advertisement tax in Pangkalpinang City is higer than Belitung Regency with the category of the advertisement tax growth rate, both of them are not successful while the contributions given by advertisement tax are bot very lacking.</em>
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Ratnawati, Juli, Anna Sumaryati, Enny Susilowati Mardjono, and Melati Oktafiyani. "Do Tapping Box Technology Increase Local Taxes And District Own Source Revenue?" Jurnal Akuntansi 13, no. 3 (2023): 216–28. http://dx.doi.org/10.33369/jakuntansi.13.3.216-228.
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Taxes have a very important contribution to the state because they are the main income and a manifestation of community involvement in state spending which is regulated in laws. Local taxes as one of the many sources of District Own Source Revenue have a very important role in regional development. This local taxes collection and revenue must be maximized so that the resulting District Own Source Revenue will be maximized as well. The technological innovation or the use of Tapping Box has become an important part of taxes collection and revenue. The study aims to investigate restaurant taxes, the hotel taxes, and entertainment taxes on District Own OktafiyantiSource Revenue receipts mediated by the use of Tapping Box technology. The research took place in the Regional Finance Agency (BAPENDA) of Semarang Regency. This study uses a sample of 60 with 5 years of observation. The sample is the amount of taxes or income per month received from the Regional Taxes Information System then the acquisition of the collected data was analyzed using WarpPLS. The results show that the use of Tapping Box has proven to be able to strengthen the relationship between restaurant taxes and District Own Source Revenue and also the relationship between hotel taxes and District Own Source Revenue. On the other hand, the use of tapping boxes does not strengthen the relationship between the entertainment taxes and District Own Source Revenue. This indicates that the tapping box is often deactivated so that the entertainment business owner's income is not recorded every day, which causes the entertainment taxes paid to the local government to be not optimal.
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Latipatul Hamdah, Dida Farida, and Resa Sri Wahyuni. "PENGARUH PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GARUT." LAND JOURNAL 5, no. 1 (2024): 186–93. http://dx.doi.org/10.47491/landjournal.v5i1.3399.
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This research aims to explore the impact of hotel, restaurant and entertainment taxes on original regional income of Garut Regency during the 2015-2022 period. The data for this research is sourced from the implementation reports hotel, restaurant and entertainment tax submitted by the Garut Regency Regional Revenue Agency.
 The research adopts a quantitative approach, employing data collection methods such as interviews and documents analysis, while data analysis techniques applied in this study include multiple linear regression analysis, coefficient of determination and hypothesis testing using the F test and t test. Data processing in this study was carried out using the SPSS version 26 for Windows program.
 The findings of this research reveal that collectively hotel, restaurant and entertainment taxes significantly impact local revenue. However, when examined hotel and entertainment taxes do not have a significant impact on local revenue while restaurant taxes have a significant impact on local revenue.
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Agustina, Amalia Dwi, and Arisona Ahmad. "Komparasi Penerimaan Pajak Hotel, Pajak Restoran Dan Pajak Hiburan Sebelum Dan Setelah Adanya Pandemi Covid-19." JURNAL AKUNTANSI DAN KEUANGAN DAERAH 18, no. 1 (2023): 66–75. http://dx.doi.org/10.52062/jaked.v18i1.3043.
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This research is intended to compare the receipts of Hotel Taxes, Restaurant Taxes, and Entertainment Taxes at the Mojokerto Regency before and during the Covid-19 pandemic. This research uses a quantitative method by testing secondary data sources in the form of Receipts Realization Reports on Hotel Taxes, Restaurant Taxes, and Entertainment Taxes in Mojokerto Regency for the 2018–2021 period with saturated sampling. Data are processed using Paired Sample T-tests with the Statistical Product and Service Solution (SPSS) program. This research proves that the first hypothesis, with the alleged significant difference in Hotel Tax receipts before and during the Covid-19 pandemic in Mojokerto, can be accepted. Then, the second hypothesis with the allegation that the significant difference in Restaurant Tax receipts before and during the Covid-19 pandemic in Mojokerto Regency is not acceptable, And the third hypothesis is that the alleged significant difference in Entertainment Tax receipts before and during the Covid-19 pandemic in Mojokerto Regency can be accepted.
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Pamungkas, Ekky Gilang, Nunung Nurhasanah, and Solehudin Solehudin. "Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan Dan Pajak Penerangan Jalan Terhadap Pendapatan Asli Daerah Kabupaten Karawang Tahun 2019-2023." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 5 (2024): 44–56. http://dx.doi.org/10.31539/costing.v7i5.11238.
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This research was conducted to examine the effect of hotel tax, restaurant tax, entertainment tax, and street lighting tax on Karawang Regency's original regional income in 2019 – 2023. The issues discussed are (1) How do hotel taxes, restaurant taxes, entertainment taxes, street lighting taxes work? and local revenue at the Regional Revenue Agency (BAPENDA) of Karawang Regency for the period 2019 – 2023, (2) Does hotel tax have a partial effect on local revenue of Karawang Regency in 2019 – 2023, (3) Does restaurant tax have a partial effect on real income Karawang Regency area in 2019 – 2023, (4) Does the entertainment tax have a partial effect on the original local income of Karawang Regency in 2019 – 2023, (5) Does the street lighting tax have a partial effect on the original local income of Karawang Regency in 2019 – 2023 and ( 6) Do hotel taxes, restaurant taxes, entertainment taxes and street lighting taxes have a simultaneous effect on Karawang Regency's original regional income for 2019 – 2023. The data used in the research was obtained from the 2019 – 2023 Budget Realization Performance Report (LRA). The data analysis technique used is multiple linear regression, with a sample of 60 and the sampling method used in this research is purposive sampling. The results of this research show that hotel tax, restaurant tax, entertainment tax, street lighting tax and local revenue at the Karawang Regency Regional Revenue Agency (BAPENDA) for the 2019 – 2023 period are in the poor category. This is because socio-economic conditions are experiencing pressure due to the Covid-19 pandemic resulting in regional income decreasing very significantly. The partial effect results show that Hotel Tax has a significant effect on Karawang Regency's original regional income in 2019-2023, Restaurant Tax has no effect on Karawang Regency's original regional income in 2019-2023, Entertainment Tax has a significant effect on Karawang Regency's original regional income in 2019-2023 and Street Lighting Tax does not have a significant effect on Karawang Regency's original regional income in 2019-2023. Meanwhile, simultaneously it shows that there is an influence of hotel tax, restaurant tax, entertainment tax and street lighting tax on the Karawang district's original regional income.
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ANGGRAENI, SULISTIA, and MEIRISKA FEBRIANTI. "FAKTOR-FAKTOR YANG MEMENGARUHI PENDAPATAN ASLI DAERAH KOTA JAKARTA UTARA." E-Jurnal Akuntansi TSM 2, no. 3 (2022): 241–54. http://dx.doi.org/10.34208/ejatsm.v2i3.1704.
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The purpose of the study was to obtain empirical evidence of the effect of hotel taxes, restaurant taxes, entertainment taxes, parking taxes, groundwater taxes, land and building rights acquisition fees on local revenue. The sample of this study was 96 samples, consisting of January to December the period from 2013 to 2020. The data analysis method used to test the hypothesis in this study was purposive sampling. The results of this research data were analyzed using multiple linear regression. The results of the research that have been carried out show that entertainment tax, parking taxes, land and building rights acquisition fees have an influence on local revenue. Meanwhile, hotel taxes, restaurant taxes, and groundwater tax have no effect local revenue.
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Marsellena Mercury, Sella. "Analisis Peraturan Daerah Kabupaten Buleleng Nomor 3 Tahun 2018 Tentang Perubahan Atas Peraturan Daerah Kabupaten Buleleng Nomor 10 Tahun 2011 Tentang Pajak Hiburan." Jurnal Pacta Sunt Servanda 2, no. 2 (2021): 68–76. http://dx.doi.org/10.23887/jpss.v2i2.470.
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 Indonesia is a constitusional state as stated in the 1945 Constitution Article 1 Paragraph 3. So that vaious things exist in state govermened by applicable law, including in this case is tax. There are various types of taxes in Indonesia. One of them is local taxes. Law number 34 year 2000, this law stipulates that there are 11 regional taxes, including 4 (four) provincial taxes and 7 (seven) types of regency or city taxes. District or city taxes include hotel tax, entertainment tax, adventisement tax, street lightning tax, restaurant tax, parking tax, and class C mineral ectraction tax. So when talking about entertainment tax, it is included in regency tax in Buleleng Regency, entertainment tax is regulated in Buleleng Regency. Regional Regulation No. 3 of 2018 concerning Amendments to the Buleleng Regency Regional Regulation Number 10 of 2011 concerning entertainment tax. This type of research the writer uses is legal research (yudicial) which is normative in ature. The approach used in this study is the statue approach, conceptual approach, legalhistory ap proach, and the case approach. Buleleng Regency Regional Regulation Number 3 of 2018 in fact does not have a significant differences with the previous regional regulations interest and welfare of the community.
 
 
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Sukrisno Agoes, Alfian Yanuar,. "Pengaruh PBB, Pajak Restoran Dan Pajak Hiburan Terhadap Paddki Jakarta 2014-2016." Jurnal Paradigma Akuntansi 1, no. 3 (2019): 946. http://dx.doi.org/10.24912/jpa.v1i3.5599.
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The purpose of this study is to examine the effect of Rural and Urban Land and Building Taxes, restaurant tax and entertainment tax on DKI Jakarta Regional Revenue in 2014-2016. The sampling technique uses purposive sampling. The sample of this study is 43 sub-districts of DKI Jakarta which are spread in 5 municipalities that representing DKI Jakarta and also representing all taxpayers who contributed to got those Regional Original Income (PAD). This study uses logistic regression analysis using the SPSS version 25 statistical program. The results obtained through the study state that Rural and Urban Land and Building Taxes, restaurant taxes and entertainment taxes have a significant effect on DKI Jakarta Regional Revenue (PAD) in 2014-2016. However, the entertainment tax has a significant negative effect on DKI Jakarta PAD
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Imelda, Friska Lia, Raden Irna Afriani, and Novi Handayani. "PERAN PAJAK HIBURAN DAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN LEBAK." Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside 2, no. 3 (2022): 317–29. http://dx.doi.org/10.53363/yud.v2i3.43.
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Sources of regional original income consist of regional tax revenues, regional levies, results of separated regional wealth management and other legitimate regional revenues.. Realization of local revenue decreased in 2019, the realization of entertainment tax decreased in 2020 and 2021, and realization of taxes on non-metallic minerals and rocks decreased in 2019 and 2020. The purpose of this study was to determine the effect of entertainment taxes and taxes on non-metallic minerals and rocks on Lebak Regency's Original Revenue in 2018-2021 partially or simultaneously with the object of research at the Regional Finance and Assets Agency of Lebak Regency. This study uses a quantitative approach. The population in this study is the realization of entertainment tax revenue, non-metallic minerals and rock tax and local revenue for 2018-2021. The research sample obtained by the saturated sampling method amounted to 48 samples The results showed that the entertainment tax variable based on the partial test obtained a value of tcount-0,139 > ttable-2,01410 with a significance value of 0,890 > 0,05. The non-metal mineral tax variable and rock value obtained tcount 2,223 > ttable 2,01410 with a significance value of 0,31 < 0,05. Simultaneous test results obtained Fcount 2,490 < Ftable 3,20 with a significance value of 0,094 > 0,05. The conclusion of this study is that partially entertainment tax has no effect on local revenue and non-metallic mineral and rock taxes have a significant effect on local revenue. Simultaneously entertainment tax and taxes on non-metallic minerals and rocks no effect on local revenue
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Muhammad Rafli Hudhawi Nasution and Muhammad Ikhsan Harahap. "Pengaruh Pajak Hotel, Pajak Restoran, Dan Pajak Hiburan Terhadap Peningkatan Pendapatan Asli Daerah Kota Medan." Jurnal Publikasi Ilmu Manajemen 3, no. 1 (2023): 84–90. http://dx.doi.org/10.55606/jupiman.v3i1.3259.
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The research aims to determine whether or not there is an influence of hotel tax and entertainment tax on increasing local revenue in the city of Medan. This type of research is descriptive quantitative, with data collection techniques using observation and interviews. The results of research conducted at the Medan City BPPRD show that hotel taxes and entertainment taxes have increased but there are still some that have not reached the target. The variables used are hotel tax and entertainment tax as independent variables and local revenue as the dependent variable to determine the effect of hotel tax on increasing local revenue in the city of Medan. The partial research results show that hotel taxes have a significant effect on regional origin. Restaurant tax has a significant effect on local revenue. Entertainment tax has a significant effect on local revenue.
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Junita Pratiwi and Muhammad Irwan Padli Nasution. "Pengaruh Pajak Hotel, Pajak Restoran, dan Pajak Hiburan Terhadap Peningkatan Pendapatan Asli Daerah Kota Medan." JISPENDIORA Jurnal Ilmu Sosial Pendidikan Dan Humaniora 2, no. 3 (2023): 106–13. http://dx.doi.org/10.56910/jispendiora.v2i3.971.
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The research aims to determine whether or not there is an influence of hotel tax and entertainment tax on increasing local revenue in the city of Medan. This type of research is descriptive quantitative, with data collection techniques using observation and interviews. The results of research conducted at the Medan City BPPRD show that hotel taxes and entertainment taxes have increased but there are still some that have not reached the target. The variables used are hotel tax and entertainment tax as independent variables and local revenue as the dependent variable to determine the effect of hotel tax on increasing local revenue in the city of Medan. The partial research results show that hotel taxes have a significant effect on regional origin. Restaurant tax has a significant effect on local revenue. Entertainment tax has a significant effect on local revenue.
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Lesmana, Budi. "Pengaruh Penerimaan Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Penerangan Jalan dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Batu." JRAK (Jurnal Riset Akuntansi dan Bisnis) 9, no. 2 (2023): 375–83. http://dx.doi.org/10.38204/jrak.v9i2.1395.
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Indonesia as a government that adheres to the principle of regional autonomy, each region is given the authority to regulate its own government. Where to organize their own local government requires a source of income. One source of local revenue is local taxes and regional levies. The purpose of this study was to determine the effect of hotel taxes, restaurant taxes, street lighting taxes and advertisement taxes on local revenue This type of research is quantitative with a descriptive approach. The data used in the secondary data research contained in the Batu City regional financial institutions are in the form of regional tax target and realization reports and 2012-2018 regional original revenue target and realization reports. The research method used is multiple linear regression analysis to see the effect of hotel taxes, restaurant taxes, entertainment taxes, street lighting taxes and advertisement taxes on local revenue. The results of testing the hypothesis using the t test succeeded in proving that the hotel tax did not have a significant effect on local revenue, while the restaurant tax, entertainment tax, street lighting tax and advertisement tax had a significant effect on regional original income. The test results using the f test prove that the hotel tax, restaurant tax, entertainment tax, street lighting tax, and advertisement tax simultaneously affect local revenue. Keyword: Regional Autonomy, Revenue, Regression Analysis, Taxes, Realization Report.
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Herjanti, Secillia, and I. Wayan Teg Teg. "Analisis Efektivitas dan Laju Pertumbuhan Pajak Daerah serta Kontribusinya Terhadap Pendapatan Asli Daerah Di Kota Bogor Periode 2013-2017." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 1 (2020): 37–48. http://dx.doi.org/10.37641/jiakes.v8i1.289.
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The existence of regional autonomy that applies in Indonesia, the autonomous region both provincial and district / city must be able to regulate and manage their own regions and are required to try to increase Regional Original Revenue (PAD) which has potential in the region one of which is in the collection of local taxes. Hotel Tax, Restaurant Tax and Entertainment Tax have the potential to increase PAD in Bogor City. The purpose of this study was to determine the level of effectiveness of hotel tax collection, restaurant tax and entertainment tax in the city of Bogor for the period 2013-2017, find out how much the growth rate of hotel taxes, restaurant tax and entertainment tax in the city of Bogor in the period 2013-2017 and how much the contribution of tax hotel, restaurant tax and entertainment tax on Regional Original Revenue (PAD) in Bogor City for the period 2013-2017. The method used in this research is descriptive qualitative method.The results of this study indicate that the effectiveness of hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in the city of Bogor are included as very effective criteria with the effectiveness level of hotel tax collection, restaurant tax and entertainment that exceeds 100% each year. The average growth rate for hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in Bogor City is as follows, 14.15%, 17.55% and 11.93%. The increase / decrease in the growth rate of hotel taxes, restaurant taxes and entertainment taxes each year is caused by several factors including the policies of the central government, the influence of the increase / decrease in the number of visitors who come, and the level of tourists visiting Bogor City. Meanwhile, the average contribution of hotel tax, restaurant tax and entertainment tax to PAD for the 2013-2017 period in the City was 8.58% with very less criteria, 11.50% with less criteria and 3.09% with very less criteria. The decrease in the contribution of hotel tax, restaurant tax and entertainment tax is influenced by the central government policy, the number of visitors and the significant increase in the realization of other regional tax revenues (BPHTB). Keywords: Local Revenue, Hotel Tax, Restaurant Tax, Entertainment Tax, Effectiveness, Growth Rate and Contribution.
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Mungkur, Chevin Marningot, Shinta Hadiyantina, and Mohamad Rifan. "Problematika Pemungutan Pajak Reklame Di Kota Malang Berdasarkan Peraturan Daerah Kota Malang Nomor 4 Tahun 2023." RechtJiva 1, no. 3 (2024): 518–33. https://doi.org/10.21776/rechtjiva.v1n3.8.
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In this thesis, the author addresses the issues surrounding the collection of film/slide advertisement taxes in Malang City. Based on a preliminary survey conducted at the Regional Revenue Agency of Malang City, it was found that taxes for film/slide advertisements in Malang are not categorized under advertisement taxes but rather fall under entertainment taxes. However, in Malang City Regional Regulation Number 4 of 2023 regarding Regional Taxes and Levies, film/slide advertisements are included as one of the objects of advertisement tax. The research findings conclude that the collection of film/slide advertisement taxes in Malang City faces several problems. Firstly, the absence of regulations concerning the Rental Value of Advertisements (NSR) complicates the Regional Revenue Agency's ability to determine tax rates. Secondly, the Regional Revenue Agency of Malang City does not conduct specific collections for film/slide advertisement taxes; instead, they are combined with entertainment and arts service taxes, resulting in the absence of separate collections for film/slide advertisement taxes.
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Inas Fadhilah, Indra Pahala, and Adam Zakaria. "Analysis Of The Contribution And Strategy Of Entertainment Tax To Local Revenue In The Province Of Jakarta." International Student Conference on Business, Education, Economics, Accounting, and Management (ISC-BEAM) 2, no. 1 (2024): 2778–88. http://dx.doi.org/10.21009/isc-beam.012.211.
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This study is to analyze how the contribution and strategy of entertainment tax in increasing local revenue in DKI Jakarta Province by measuring the level of entertainment tax, entertainment tax contribution, and entertainment tax effectiveness for the period 2018 - 2022. This research is descriptive research with the object studied is the data of the DKI Jakarta Provincial Government Financial Statements in the form of Regional Original Revenue Reports, Regional Taxes, and Entertainment Taxes for the period 2018 - 2022. The data collection techniques used are documentation and interviews. In this study the approach used is descriptive qualitative. The results of the research on the contribution of entertainment tax to local revenue in DKI Jakarta Province for the period 2018-2022 contributed very little with an average of 1%-2%. This shows that revenue from entertainment objects is not too large compared to other objects. While at the level of the effectiveness ratio of the DKI Jakarta entertainment tax for the period 2018-2022, the average is 82%-90%, so the criteria are quite effective. This shows that the DKI Jakarta provincial government is successful in collecting entertainment tax and the financial performance of entertainment tax is quite effective.
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Purwanto, Eko. "PENGARUH PAJAK HIBURAN DAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA BANDUNG." In Search 17, no. 1 (2018): 88–96. http://dx.doi.org/10.37278/insearch.v17i1.47.
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This study aims to determine the effect of entertainment taxes and hotel taxes on the original revenue area of Bandung. This research was conducted with the type of quantitative research using descriptive method. The population in this study is the original revenue of Bandung city with sample of Entertainment Tax Reception and Hotel Tax for the period of 2011 until 2016. Data collection technique used is documentation BPPD Bandung to get secondary data. The results of this study show that Entertainment Tax negatively affect the original income area of Bandung city because tcount is smaller than ttable that is equal to -0.926 < 4.30265 so that in accordance with the hypothesis testing criteria is H0 accepted and and Ha rejected and hotel tax affects the city's original revenue Bandung because tcount bigger than ttable that is equal to 9,684 > 4,30265 with criterion of hypothesis test is H0 rejected and and Ha accepted. Hotel entertainment and tax taxes simultaneously affect the city's original income of Bandung because Fcount is bigger than Ftable that is equal to 88.991 > 2,920..
 Keywords: Entertainment Tax, Hotel Tax, Local Revenue
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Raihan, Muhammad, Susi Sarumpaet, and Dewi Sukmasari. "Penerimaan Pajak Daerah Kota Bandar Lampung Sebelum Dan Sesudah Penggunaan Tapping Box." IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita 10, no. 1 (2021): 91–108. http://dx.doi.org/10.46367/iqtishaduna.v10i1.337.
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The research objectives were to examine the differences between the achievement of tax revenues in Bandar Lampung before and after using the tapping box; moreover, to analyze the implementation, obstacles, and efforts to overcome the obstacles during the use of the tapping box. This research uses mixed methods, namely quantitative and qualitative approaches. This study uses primary and secondary data. Primary data includes interviews with the regional tax and retribution management agency (RTRMA) and restaurant, hotel, entertainment, and parking businesses. Secondary data includes reports on the realization and target of restaurant taxes, hotel taxes, entertainment taxes, and parking taxes every month during the 2017-2019 period, totalling 24 data obtained from the RTRMA of Bandar Lampung. The hypothesis testing was using paired sample t-test. The results showed significant differences in the tax achievement of restaurants, hotels, entertainment, and parking between before and after using the tapping box sequentially. The implementation of the use of tapping box was going well, and it is proven that the tax achievement of restaurants, hotels, entertainment, and parking increases every month. So, the use of the tapping box already provided supervision to taxpayers. So, tax leaks can be minimized and increase the original local government revenue of Bandar Lampung.
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Albab, Farah Nisa Ul, and Dewi Rahayu. "Study of the Relationship between Per Capita Income and the Number of National Tourists in Entertainment Tax Revenue Receipt (Case Study in 5 Cities of DKI Jakarta)." Digital Business: Tren Bisnis Masa Depan 15, no. 2 (2024): 153–57. http://dx.doi.org/10.59651/digital.v15i2.163.
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Objectives: This research aims to determine the effect of per capita income and the number of domestic tourists on entertainment tax revenues. This research is based on the DKI Jakarta Province as one of the highest PAD producers in Indonesia. This research uses secondary data. Data was obtained from the DKI Jakarta Regional Revenue Agency, the Central Statistics Agency, and the DKI Jakarta Provincial Government Integrated Data Portal. The analysis tool used is E-Views. Results/findings: The research results show that per capita income has a positive effect on entertainment tax. Other results show that domestic tourists have no effect on entertainment tax. Theoretical contribution: Research on entertainment taxes is still very limited, so the results of this research can add to the literature related to entertainment taxes. Practical contribution: The results of the research can be input for the DKI Jakarta Regional Revenue Agency to create entertainment tax optimization policies. Limitations: This research uses data before Covid-19, namely 2012-2019, so it is necessary to add variables and research years
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Alfarabi, Hazrya Rachma, and Yenni Samri Juliaty Nasution². "Pengawasan Atas Penerimaan Pajak Hiburan dan Restoran: Studi Kasus di Dinas Pendapatan Daerah Kota Medan Tahun 2017-2021." Economic Reviews Journal 3, no. 1 (2023): 84–93. http://dx.doi.org/10.56709/mrj.v3i1.96.
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Entertainment tax, restaurant tax is one of the taxes that has a very big role in increasing Medan City Regional Tax revenue. With the development of this increasingly modern era, from year to year there are more and more developments of entertainment venues and restaurants in the city of Medan. This study aims to analyze how the supervision of revenue from entertainment tax and restaurant tax is carried out by the Medan City Revenue Service. This research was conducted at the Medan City Revenue Service, which is located at Jalan Abdul Haris Nasution No. 32 Medan, Johore. The variables in this study are entertainment tax, restaurant tax and monitoring of tax revenue through the level of effectiveness of tax revenue. The results of the analysis show that entertainment tax supervision at the Medan City Revenue Service is still ineffective with effectiveness below 80%. Entertainment and restaurant tax revenue in Medan City has not reached the predetermined target due to the lack of awareness of taxpayers in paying their taxes and the lack of supervision of tax revenues by tax officials and related agencies.
 Keywords: Supervision, Entertainment and Restaurant Tax
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Dina, Setya Ningsih, Faisal Akbar Muhammad, and Wulandari Ayu. "Analysis of the Implementation of Tourism Events on Regional Income of Bangka District." Journal of Economics, Finance And Management Studies 07, no. 08 (2024): 4861–66. https://doi.org/10.5281/zenodo.13234749.
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The purpose of this study was to determine the effect of bangka expo events and sport tourism events on local revenue as seen from hotel taxes, restaurant taxes, and entertainment taxes. The data used are Realization of Local Revenue, event data and data on the contribution of tourism revenue to Local Revenue. This research is a qualitative research using methods namely data reduction, data presentation, and conclusion drawing. The results of the study indicate that the development of the number of tourist visits to Bangka Regency both before and after the implementation of the event shows a significant increase every year. Bangka Expo 2022 event activities have an influence on Bangka Regency's Original Revenue with a tourism sector contribution of 0.26 percent. Meanwhile, the contribution of the tourism sector to local revenue from the 2023 Bangka Expo event activity is 0.34 percent. From sports tourism events, the implementation of the Duathlon event has an influence on Bangka Regency's Original Revenue, which is 0.37 percent. While from the Triathlon event, the tourism sector succeeded in contributing contributions from hotel taxes, restaurant taxes, and entertainment taxes to Regional Original Revenue, which amounted to 0.35 percent.
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Anwar, Mutia Nursyahbani, and Dian Octaviani. "IMPACT OF HOTEL, RESTAURANT AND ENTERTAINMENT TAXES ON LOCAL OWN REVENUE IN WEST JAVA." Jurnal Ekonomi Trisakti 2, no. 1 (2022): 107–20. http://dx.doi.org/10.25105/jet.v2i1.13560.
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This Study aims to analyze the effect of hotel tax, restaurant tax and entertainment tax on local own revenue. This study uses data sourced from the Directorate General of Fiscal Balance (DJPK) with secondary data from 2016-2019. The analytical method used is the panel data regression method with the help of the eveiws 9 application. The results of this study show that hotel tax, restaurant tax, and entertainment tax individually and jointly have a positive and significant effect on local own revenue.
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Abrori, Mochamad Ali, Tri Hesti Utaminingtyas, and Adam Zakaria. "Fenomena kepatuhan pajak sistem self assessment selama pandemi COVID-19 di UPPPD Kecamatan Taman Sari." AKURASI: Jurnal Riset Akuntansi dan Keuangan 5, no. 3 (2023): 315–28. http://dx.doi.org/10.36407/akurasi.v5i3.1070.
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The implementation of Large-Scale Social Restrictions as known as PSBB by the Central Government and the Provincial Government of DKI Jakarta during the Covid-19 Pandemic finally brought a very bad risk, especially the entertainment industry in Jakarta. This study aims to find out how the attitude of the tax authorities in collecting entertainment taxes during the Covid-19 pandemic. The location of the research was carried out at the Regional Tax Collection Service Unit, Taman Sari District. This research is a qualitative research using a phenomenological approach. The phenomenological approach was chosen to find out the experience and point of view of the tax authorities in dealing with the entertainment industry organizers. The results show that the persuasive approach is one of the alternative efforts in maximizing tax revenue with a self-assessment system such as the entertainment tax during the Covid-19 pandemic. In addition, tax policies in the form of stimulus such as relaxation of payments and reduction of tax sanctions are also needed so that taxpayers are willing to pay taxes due and tax arrears.
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Hidayat, Indra, and Devi Siti Hamzah Marpaung. "Tanggung Jawab Tertundanya Pembayaran Pajak Para Pelaku Usaha Tempat Hiburan Malam Dimasa Pandemic Covid-19." Jurnal Panorama Hukum 6, no. 1 (2021): 11–23. http://dx.doi.org/10.21067/jph.v6i1.5660.
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The outbreak of covid-19 causes a variety of problems in the community, where this outbreak also has a bad impact on the economic sector both central and regional where this affects the payment of taxes for taxpayers in Indonesia. Because of the many sectors affected by this outbreak that affect the sources of income of businesses are no exception for businesses nightlife venues, because of this outbreak and the enforcement of restrictions on hours and also the policy of psbb the night entertainment businesses get a pretty bad impact where they have to pay the salaries of their employees they are also harmed because they have to accept that their turnover decreased during the outbreak this hit Indonesia so that because the application of taxes from the huburan is quite high, so they will be quite burdened with the dependents they have by having to pay taxes. Thus things such as delayed payment of taxes are inevitable. With the explanation of these things, this study will explain how responsibility for businesses as a result of the delayed payment of entertainment tax.
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Al Kautsar, Muslim, Hanifah Hanifah, Acep Abdul Basit, and Surtikanti Surtikanti. "UNLOCKING REVENUE POTENTIAL: A KLASSEN TYPOLOGY ANALYSIS OF REGIONAL TAX POLICIES IN GARUT REGENCY, INDONESIA." Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities 7, no. 1 (2024): 1097–107. http://dx.doi.org/10.34010/icobest.v7i.623.
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This research examines the effectiveness of regional tax policies in Garut Regency, Indonesia, using the Klassen typology analysis. The study analyzes the contribution and effectiveness rates of various regional taxes, such as entertainment tax, street lighting tax, urban and rural land and building tax, and property transfer fees. The findings indicate that these taxes play a crucial role in the region's revenue generation, with entertainment tax being the highest contributor. Despite the challenges posed by the Covid-19 pandemic, the region has managed to increase its tax revenue, particularly in 2020. However, there are still areas for improvement, including optimizing the contribution of regional taxes to regional income by exploring untapped potentials and addressing tax policy changes that may affect revenue streams. The research highlights the importance of strategic tax planning and administration in maximizing revenue collection and promoting economic growth in Garut Regency
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Bawono, Bambang Tri, Abdul Kadir Jaelani, Rian Saputra, Bobur Baxtishodovich Sobirov, and Gaini Mukhanova. "The Impact of Islamic Economics Principles on the Tax Compliance Payment Entertainment Policy." JURIS (Jurnal Ilmiah Syariah) 23, no. 1 (2024): 107. http://dx.doi.org/10.31958/juris.v23i1.12182.
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Surakarta City Government has established various entertainment tax rate policies; however, entertainment taxpayers must still comply with these policies. This research examines and analyzes the impact of Islamic economics principles on the tax compliance payment entertainment policy. This research is normative research equipped with interviews. This research uses descriptive secondary data. The research results show that, first, the level of tax compliance in paying massage parlor and SPA entertainment taxes in Surakarta City differs from Islamic economics principles. At the same time, the causal factor is the minimal participation of taxpayers in formulating entertainment tax rate policies. Second, the Surkarta City government has a role in increasing tax compliance in massage parlors. SPA Entertainment is maximizing the imposition of sanctions, supervision, outreach, and providing applications that make tax services easier.
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Rispantyo, Rispantyo, Lina Dwi Pangesti, and Hudi Kurniawanto. "ANALISIS KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KARANGANYAR." Jurnal Riset Manajemen dan Bisnis 18, no. 1 (2023): 1. http://dx.doi.org/10.21460/jrmb.2023.181.455.
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ABSTRACTThis study aims to determine the level of effectiveness, growth rate, and contribution of hotel tax, restaurant tax, entertainment tax and advertisement tax to Karanganyar District Original Revenue. This research uses descriptive research with a quantitative approach. The data required is an overview of the Karanganyar Regency Regional Finance Agency, the Organizational Structure of the Karanganyar BKD, the 2018-2022 Budget Realization Report of Karanganyar Regency. Source of data in the form of secondary data and primary data. Data collection techniques with interviews, literature, and documentation. The analysis technique uses effectiveness ratio analysis, growth rate ratio analysis, contribution ratio analysis. Based on the results of the analysis, it can be concluded that the average effectiveness ratio of hotel tax revenue is 120.64%, restaurant tax is 128.12%, entertainment tax is 113.12% and advertisement tax is 121.12%. Which means the taxes are very effective. The average growth rate for hotel taxes is only 15.64%, restaurant taxes are only 14.53%, entertainment taxes are 17.76% and advertisement taxes are 16.26%, which means that these taxes are included in the unsuccessful category. The average hotel tax contribution ratio is 1.66%, restaurant tax ratio is 2.24%, entertainment tax is 0.24% and advertisement tax is 1.16%. A ratio of less than 10% indicates that the tax contributes very little. Keywords: effectiveness, growth rate, contribution, hotel tax, restaurant tax, entertainment tax, advertisement tax, PAD ABSTRAKPenelitian ini bertujuan untuk mengetahui tingkat efektivitas, laju pertumbuhan, dan besar kontribusi pajak hotel, pajak restoran, pajak hiburan dan pajak reklame terhadap Pendapatan Asli Daerah Kabupaten Karanganyar. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif. Data yang diperlukan adalah gambaran umum Badan Keuangan Daerah Kabupaten Karanganyar, Struktur Organisasi BKD Karanganyar, Laporan Realiasasi Anggaran Tahun 2018-2022 Kabupaten Karanganyar. Sumber data berupa data sekunder dan data primer. Teknik pengumpulan data dengan wawancara, studi pustaka, dan dokumentasi. Teknik analisis menggunakan analisis rasio efektivitas, analisis rasio laju pertumbuhan, analisis rasio kontribusi. Berdasarkan hasil analisis dapat disimpulkan bahwa rata-rata rasio efektivitas penerimaan pajak hotel sebesar 120,64%, pajak restoran mencapai 128,12%, pajak hiburan sebesar 113,12% dan pajak reklame mencapai 121,12%. Yang artinya pajak-pajak tersebut sangat efektif. Besar tingkat pertumbuhan pajak hotel rata-rata hanya mencapai 15,64%, pajak restoran hanya 14,53%, pajak hiburan mencapai 17,76% dan pajak reklame sebesar 16,26% yang artinya pajak-pajak tersebut termasuk dalam kategori tidak berhasil. Rata-rata rasio kontribusi pajak hotel sebesar 1,66%, rasio pajak restoran sebesar 2,24%, pajak hiburan sebesar 0,24% dan pajak reklame sebesar 1,16%. Rasio yang kurang dari 10% menunjukkan pajak tersebut sangat kurang memberikan kontribusi.Kata Kunci: efektivitas, laju pertumbuhan, kontribusi, pajak hotel, pajak restoran, pajak hiburan, pajak reklame, PAD
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Damayanti, Made Tara, Ayu Fury Puspita, and Mirna Amirya. "Future Regional Tax Predictions in Malang City Using Time Series Method Based on Growth Rates." JPSI (Journal of Public Sector Innovations) 8, no. 2 (2024): 88–94. http://dx.doi.org/10.26740/jpsi.v8n2.p88-94.
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This research aimed to predict the regional tax potential of Malang City for the period of 2022 to 2026 by using the time series method with a focus on hotel, restaurant, entertainment, and parking taxes. The results showed that these taxes tended to increase annually except for entertainment, suggesting a downward trend. Furthermore, a comparison between potential tax predictions and the realization showed that predictions using the time series method produced figures lower than the actual realization. This discovery was influenced by the post-COVID-19 economic recovery in 2022. The research further showed that the time series method was more suitable for projecting a period of stable economy to produce more accurate projections.
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Chakraborty, Sudipta. "Impact and Challenges of GST in India with Reference to Media & Entertainment Sector – An Insight." Journal of University of Shanghai for Science and Technology 23, no. 08 (2021): 366–82. http://dx.doi.org/10.51201/jusst/21/08404.
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The biggest tax reform since independence i.e., Goods and Services Tax (GST) has now become a part of Indian economy from 1st July, 2017. It is a comprehensive indirect tax on manufactures, sales and consumption of goods and services; thereby subsuming almost all other indirect taxes that were in existence throughout India before its implementation and also eliminating the cascading effects thereby. GST was introduced just after demonetisation in November, 2016 and has changed the whole scenario of indirect tax system in India. It aims at boosting overall growth of Indian economy by integrating all indirect taxes into one. The media and entertainment (M&E) industry in India is one of the fastest growing sectors and has outperformed expectations in recent years. With the expansion of the economy, the sector has accelerated its growth. The sector spreads into big and small screens, media, events, exhibitions, amusement facilities and gaming zones, with various combinations of offline and online delivery systems. With the advent of GST, things have become relatively simpler for the entertainment industry as it is subjected to only one tax and permissible local body taxes. One of the major changes has been the subsuming of Entertainment Tax under GST. Earlier, prior to implementation of GST, the rate of Entertainment Tax for the film industry varied from state to state, ranging from 15% to 110%. Introduction of GST has stabilised the rate variance and provided a uniform market across the nation. In this study, we have also made an attempt to study the pre and post GST effects on different activities of the media and entertainment industry like exhibition of movies, food and beverages sold at movie halls, services rendered by artists and other technician, sponsorship and brand promotion and advertisement. Thus, this paper is an endeavour to understand the impact of GST on media and entertainment sector and aims at pointing out the challenges of the same under the present structure and provide some way outs to it.
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Cesarie, Meda Valentina, and Dwi Suhartini. "Analisis Kontribusi Pajak Hotel, Pajak Hiburan Pajak Restoran pada Pendapatan Asli Daerah (PAD) Kabupaten Sidoarjo." Jurnal Ilmiah Universitas Batanghari Jambi 22, no. 3 (2022): 1532. http://dx.doi.org/10.33087/jiubj.v22i3.2541.
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The fluctuation of hotel tax revenue, entertainment tax, and restaurant tax in Sidoarjo Regency in 2016-2021 is an important phenomenon to be studied. The purpose of this research is to analyze how the contribution of taxes to PAD and the effectiveness of the collection in Sidoarjo Regency. This study uses a quantitative descriptive method using the contribution and effectiveness formula, and uses a qualitative descriptive method with primary data collection techniques in the form of observations, interviews, and documentation as well as secondary data containing local tax revenues and PAD to analyze the level of achievement of tax effectiveness. The results of this study indicate that the contribution from hotel taxes, entertainment taxes, and restaurant taxes to the PAD of Sidoarjo Regency in 2016-2021 is still in the very less category because the growth of PAD revenue is greater than the growth of local taxes. In addition, tax revenue is also influenced by the lack of awareness of taxpayers as well as the national Covid-19 outbreak in 2020 and 2021 which limits people's mobility. In its tax collection, Sidoarjo Regency is already in the effective category because the expected realization is in accordance with the specified target by making it easier for taxpayers to report and deposit their bills online.
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Et. al., Nurdin Nara,. "Intensification and Extensification of Entertainment Taxes to Increase Own-Source Revenue (PAD) in Makassar City." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 11 (2021): 303–12. http://dx.doi.org/10.17762/turcomat.v12i11.5874.
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Intensification and extensification strategy are an effort to extract tax revenue. Intensification refers to an activity to optimize tax revenue collection for objects and subjects that have been recorded or registered in DJP administration, whereas extensification is an effort to explore new sources of local revenue. The purpose of this study is to illustrate the efforts to increase regional own-source revenue (PAD) through the intensification and the extensification strategies towards entertainment tax revenue in Makassar City. The research method applied is descriptive qualitative research. The results of this study indicate that the intensification and extensification strategy has generally been running quite optimally, but there are still parts that need to be addressed, such as the entertainment tax regulations and tariff setting. These are to increase the number of entertainment taxpayers that are currently not optimal. According to data, the number of mandatorily registered taxpayers in 2017 was 30 people, while it dropped to 25 people in 2018. As for the tax collection system, the procedures for determining taxes and the accounting system have been very effective in supporting the improvement of the original revenue of Makassar City.
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Fajaria, Annisa, and Zuhrinal M. Nawawi. "Pengaruh Jumlah Omset dan Sanksi terhadap Kepatuhan Wajib Pajak Hotel, Restoran, dan Hiburan di Kota Medan." VISA: Journal of Vision and Ideas 3, no. 2 (2022): 194–200. http://dx.doi.org/10.47467/visa.v3i2.1348.
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 Medan as one of the largest metropolitan cities in Indonesia, of course, should pay more attention to public compliance with payments and taxes, especially in this case the hotel, restaurant and entertainment tax in Medan. This study aims to determine how turnover and fines affect compliance with tax regulations, hotels and entertainment in the city of Medan. This research was conducted by using a literature search research method and using secondary data. The results showed that the imposition of fines together with the imposition of fines had a significant effect on compliance with hotel, restaurant, and entertainment taxpayer regulations in Medan. While the amount of revenue received does not affect taxpayer compliance with hotels, restaurants, and entertainment in the city of Medan.
 Keywords: Hotel Tax, Restaurant Tax, Entertainment Tax, Taxpayer Compliance
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Fajaria, Annisa, and Zuhrinal M. Nawawi. "Pengaruh Jumlah Omset dan Sanksi terhadap Kepatuhan Wajib Pajak Hotel, Restoran, dan Hiburan di Kota Medan." VISA: Journal of Vision and Ideas 2, no. 3 (2022): 106–12. http://dx.doi.org/10.47467/visa.v2i3.1348.
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Medan as one of the largest metropolitan cities in Indonesia, of course, should pay more attention to public compliance with payments and taxes, especially in this case the hotel, restaurant and entertainment tax in Medan. This study aims to determine how turnover and fines affect compliance with tax regulations, hotels and entertainment in the city of Medan. This research was conducted by using a literature search research method and using secondary data. The results showed that the imposition of fines together with the imposition of fines had a significant effect on compliance with hotel, restaurant, and entertainment taxpayer regulations in Medan. While the amount of revenue received does not affect taxpayer compliance with hotels, restaurants, and entertainment in the city of Medan.
 Keywords: Hotel Tax, Restaurant Tax, Entertainment Tax, Taxpayer Compliance
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Singgih, Rahadi Pratomo, Siffa Fitri Anisa, and Mira Permatasari. "Analysis of Implementation of Entertainment Tax Collection Policy in the Order to Increase Regional Tax Revenue at the DKI Jakarta Regional Revenue Agency." Ilomata International Journal of Tax and Accounting 3, no. 3 (2022): 328–38. http://dx.doi.org/10.52728/ijtc.v3i3.533.
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This study analyzed the implementation of entertainment tax collection policies to increase local tax revenue at the Regional Revenue Agency of DKI Jakarta. This study uses a qualitative descriptive method with the object of research based on primary data (interviews) and secondary data (field research). This study uses the concept of Edward III's theory, namely communication, resources, disposition, and bureaucratic structure. The results of this study indicate that the entertainment tax policy is not optimal because there are still constraints in the communication aspect, namely the lack of direct socialization with entertainment taxpayers, which causes a lack of understanding of taxpayers about local taxes from the information aspect there are still problems with entertainment providers who have not been registered and registered businesses. entertainment as a tax object, as well as the lack of human resources in implementing policies, can affect entertainment tax revenues.
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., Sulistiyowati, and Nurina Sabila. "Analisis Pelaksanaan Online System Pajak Daerah Dalam Rangka Penerimaan Pajak Hiburan dan Pajak Restoran pada Suku Badan Pajak dan Retribusi Daerah Kota Administrasi Jakart Pusat Tahun 2014- 2016." Jurnal STEI Ekonomi 27, no. 01 (2018): 121–37. http://dx.doi.org/10.36406/jemi.v27i01.157.
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This study aims to analyze the Implementation of the Online Regional Tax System in the Context of Receiving Entertainment Taxes and Restaurant Taxes at the Regional Tax and Levies Agency for Central Jakarta City Administration in 2014-2016. This study uses a descriptive type of research with a qualitative approach. The data used in this study are primary data and secondary data. Data collection techniques used are literature study, observation, interviews and documentation. The results of the study conclude that (1) The implementation of Entertainment Tax and Restaurant Tax receipts received through the Regional Tax Online System, namely where Taxpayers can pay their tax bills through BRI CMS, which is provided by BRI Bank. (2) The highest percentage of Entertainment Tax revenue effectiveness was achieved in 2016 at 63.35% and the lowest percentage occurred in 2015 at 35.84%. The highest percentage of restaurant tax revenue effectiveness occurred in 2014 at 109.35% and the lowest percentage occurred in 2015 at 92.63%. (3) The obstacles faced in implementing the receipt of Entertainment Tax and Restaurant Tax are the lack of Compliance Level of Taxpayers with their Tax Collections and the presence of Taxpayers who still do not understand the Regional Tax Online System.
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Pahlevi, M. Ramadhan, Hardiani Hardiani, and Erni Achmad. "Analisis efektivitas penerimaan pajak hiburan di Kota Jambi periode 2010-2016." e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah 8, no. 2 (2019): 107–16. http://dx.doi.org/10.22437/pdpd.v8i2.8508.
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The purpose of this study is to determine and analyze the amount of effectiveness of entertainment tax revenue in Jambi City, to analyze the contribution of entertainment tax to local taxes in Jambi City. The data used is to look at the PAD, especially entertainment tax data which can be taken from the Jambi City Regional Income Tax Office (DISPENDA). Based on the results of the discussion on the effectiveness analysis of the entertainment tax in the city of Jambi, the period 20102-2016 shows that the development of entertainment tax in Jambi City continues. experiencing changes every year. In 2010 amounted to 6.14% from the previous year, the smallest development in 2011 was 6.14% and the largest in 2012 was 66.45%. This research implies that the development of entertainment tax in Jambi City in the 2010-2016 period has an average development of 25.065% of each year. This entertainment tax can be increased again by providing guidance and counseling activities by related parties to owners or managers of entertainment venues in Jambi City to be active in making tax payments and further improving services. Keywords: Effectiveness, Entertainment tax
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Monadi, Elisabet Juwita. "Analyzing Entertainment Tax Impact on Batu City's Regional Revenue and Taxpayer Compliance Levels." Journal of Transformative Governance and Social Justice 2, no. 2 (2024): 171–83. http://dx.doi.org/10.26905/j-tragos.v2i2.13564.
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Entertainment tax is one of the sources of revenue for local governments. This study aims to examine the contribution of entertainment tax to Regional Original Revenue (PAD) in Batu City. The research method used is qualitative descriptive using object data at the Batu City Regional Finance Agency. Based on data from the Central Statistics Agency (BPS), Batu City's tax financial statements from 2020 to 2022 are tax revenues for the entertainment sector. In 2020, the contribution reached 12.42%, while in 2021, the contribution decreased to 8.89% and in 2022, the contribution decreased to 12.78%. Although the data has decreased and increased, it shows that the entertainment tax in Batu City has a lack of contribution to the Regional Original Revenue (PAD). The government needs to monitor the potential of taxes and conduct socialization so that this contribution can increase. In order to increase the effectiveness of entertainment tax revenue, the Batu City Regional Revenue Office needs to provide socialization to the public regarding entertainment tax rates and calculation methods.
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Kusumadewi, Hermala, Supardi Supardi, and Shafira Andini. "Efektivitas dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah." Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) 14, no. 2 (2024): 117–38. http://dx.doi.org/10.36694/jimat.v14i2.496.
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This study aims to determine the effectiveness and contribution of local taxes to local revenue in Klaten Regency in 2018-2022. The research method used is the descriptive and quantitative method. The results of this study indicate that the level of effectiveness of PAD and local taxes in the Klaten Regency is considered effective. That shows that the Klaten Regency government can realize regional original income well. In addition, the higher regional tax contributions are street lighting tax, land and building tax, and Land and Building Rights Acquisition Tax. Apart from that, local taxes that have the lowest contributions are entertainment tax, parking tax, and hotel tax.
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Karim, Nela, Idewi Usman, and Tengku Fahrur Gafar. "IMPLEMENTASI PERATURAN DAERAH NOMOR 7 TAHUN 2020 TENTANG PAJAK DAERAH DI KABUPATEN GORONTALO UTARA." Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik 11, no. 4 (2024): 1603–14. https://doi.org/10.37606/publik.v11i4.1674.
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This research aims to analyze the description of the implementation of regulation number 7 of 2020 concerning regional taxes in Gorontalo North Regency. The research method used is descriptive with a qualitative approach and literature study. Data collection techniques were carried out through observation, interviews and documentation related to this research. Evaluation of entertainment tax revenue in Gorontalo North Regency until the end of 2020 proves that the percentage of achievement is still low. So it is considered not to meet the planning targets of the Gorontalo North Regency Government. Realization and budget are not comparable. because the object and number of points are clear. Achievement of Regional Original Income from this sector can be achieved. So by optimizing entertainment tax collection it is hoped that it can increase Gorontalo North Regency's Original Income. This research was chosen because it aims to present systematic, factual and accurate data about facts in the field. By using this type of research, you can explore facts about the implementation of Gorontalo Regency Regulation Number 7 of 2020 concerning Regional Taxes. The results of the research show that the implementation of Gorontalo North Regency Regional Regulation Number 7 of 2020 concerning Regional Taxes has gone well but has not been optimal. The benchmarks for determining the success of implementing Gorontalo North Regency Regional Regulation Number 7 of 2020 concerning Regional Taxes are through communication, resources, disposition and bureaucratic structure.
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Gustiarni, Gupita, and Amir Hidayatulloh. "Determinan Pendapatan Asli Daerah Di Jawa Timur Pada Masa Covid-19." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 4 (2024): 7264–68. http://dx.doi.org/10.31539/costing.v7i4.5987.
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The aim of the study was to analyze the determinants of regional original income in East Java during the Covid-19 period. The population of this study is all city/district APBD realization data in Indonesia in 2020. Meanwhile, the research sample is data on city/district APBD realization in East Java. The data analysis technique of this study used multiple linear regression analysis. This study obtained the results that local revenue in East Java during the Covid-19 period was influenced by restaurant taxes and hotel taxes. However, the entertainment taxes did not affect local revenue in East Java during the Covid-19 pandemic. This is because in 2020, cinemas will stop operating.
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Kanivia, Aan, and Icuk Rangga Bawono. "COUNSELING AND ASSISTANCE FOR HOTEL AND RESTAURANT TAX IN BANYUMAS REGENCY." Indonesian Journal of Engagement, Community Services, Empowerment and Development 1, no. 2 (2021): 100–111. https://doi.org/10.53067/ijecsed.v1i2.21.
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Taxes are a source of income for local governments, where the government uses tax revenues to build facilities and infrastructure for the community's public interest. Given the importance of the role of the community in bearing state financing, it is demanded that public awareness, both private and corporate, be required to pay taxes. The hotel, entertainment and restaurant sector is one of the largest sources of tax absorption. Where is the restaurant sector most major wherein the 2020 pandemic became a sector whose realization exceeded the target in Banyumas Regency. The hotel tax is one of the two tax sectors that did not reach the target in 2020. The method used in the implementation of this community service activity was lectures and discussions. This activity results in the people in Banyumas Regency, especially hotel and restaurant owners, getting a lot of input and information about the importance of taxes, calculating hotel and restaurant taxes, and paying hotel and restaurant taxes. In addition, it is hoped that this activity can increase the awareness of hotel and restaurant owners regarding the importance of taxes and the obligation to pay hotel and restaurant taxes by the provisions of the legislation
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Afif, Ali, Febriati Febriati, and Rizky Fakhrul Yahya. "ANALISIS DETERMINAN YANG MEMPENGARUHI PAJAK DENGAN INFLASI SEBAGAI VARIABEL MODERASI." PERFORMANCE: Jurnal Bisnis & Akuntansi 14, no. 2 (2024): 329–37. https://doi.org/10.24929/feb.v14i2.3504.
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The central government has delegatedto each regional government the power and authority to manage and control national government programs and the interests of local communities in accordance with laws and regulations (independent jurisdiction). Inflation is a process in which prices continue to rise. Since rising commodity prices affect inflation, it isimportant to know more about the relationship between inflation and the sustainability of entertainment and its impact on local revenue through taxes. If so, according to the entertainment tax data of Bengkayang County, it is still far from the target even if used as a standard. Findings in recent years have shown that many recreational facilities, especially recreational facilities, must be maintained with local tax revenue. The aim of this study is to analyze the impact of tax incentives on entertainment tax using inflation as a control variable. The type of research used is quantitative. The sampling method used was a random sampling method. The population and sample of this study are entrepreneurs in the entertainment sector in Bengkayang District.
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Dr.Jayashree, R. Kotnal. "GST issues with respect to Indian media and entertainment industry." National Journal of Multidisciplinary Research and Development 2, no. 3 (2017): 214–17. https://doi.org/10.5281/zenodo.7122416.
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Abstract The Indian Media and Entertainment Industry is a sunrise sector with a rapid growth curve. In 2015, the industry grew at 11.76% with a market size of USD 19 billion (INR 1,281 billion). Overall, the industry is expected to grow at Compound Annual Growth Rate (CAGR) of 13.98% till 2018. By 2025, the industry is expected to attain a market size of USD 100 billion (INR 6,743 billion). India is globally the fifth largest media and entertainment market. One of the most-awaited financial reforms, the goods and service tax (GST) bill, was recently passed in the Parliament. There is a lot of speculation about how GST will affect the common man, industries and everyone involved in the process?. The GST is a single uniform tax on goods and services, right from the manufacturer to the consumer. Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage. The final consumer will bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previous stages. After the announcement, it was speculated that goods will get cheaper and services will get expensive. The proposed GST module sounds flawless on paper, but in actuality, its efficiency is still unknown. Also, a major fear with the GST module is that it would allow local municipalities to decide the tax rate on movies. But on a general note, the bill would most likely do a lot more good than harm, as it would basically empower both the centre and the states to levy GST.
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Dr.Jayashree, R. Kotnal. "GST issues with respect to Indian media and entertainment industry." National Journal of Multidisciplinary Research and Development 2, no. 3 (2017): 214–17. https://doi.org/10.5281/zenodo.7122461.
Full textAbstract:
Abstract The Indian Media and Entertainment Industry is a sunrise sector with a rapid growth curve. In 2015, the industry grew at 11.76% with a market size of USD 19 billion (INR 1,281 billion). Overall, the industry is expected to grow at Compound Annual Growth Rate (CAGR) of 13.98% till 2018. By 2025, the industry is expected to attain a market size of USD 100 billion (INR 6,743 billion). India is globally the fifth largest media and entertainment market. One of the most-awaited financial reforms, the goods and service tax (GST) bill, was recently passed in the Parliament. There is a lot of speculation about how GST will affect the common man, industries and everyone involved in the process?. The GST is a single uniform tax on goods and services, right from the manufacturer to the consumer. Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage. The final consumer will bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previous stages. After the announcement, it was speculated that goods will get cheaper and services will get expensive. The proposed GST module sounds flawless on paper, but in actuality, its efficiency is still unknown. Also, a major fear with the GST module is that it would allow local municipalities to decide the tax rate on movies. But on a general note, the bill would most likely do a lot more good than harm, as it would basically empower both the centre and the states to levy GST.
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Ervina, Nella, Syamsurijal Tan, and Erni Achmad. "Determinan Penerimaan Pajak Daerah dan Pengaruhnya terhadap Pertumbuhan Ekonomi di Kota Jambi." J-MAS (Jurnal Manajemen dan Sains) 8, no. 2 (2023): 1349. http://dx.doi.org/10.33087/jmas.v8i2.1274.
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This study aims to: (1) analyze the development of local taxes in Jambi City in the period 1998–2021. (2) To analyze what factors affect local tax revenue in Jambi City in the period 1998–2021. (3) To analyze the effect of local tax revenue on economic growth in Jambi City in the period 1998–2021. This study uses secondary data in the form of time series data during the period 1998–2021. The analysis techniques used in this research are descriptive, qualitative, and quantitative. The model used in this analysis is an econometric model with the Ordinary Least Squares (OLS) model. The results of the study provide conclusions. (1) The development of tax revenue in Jambi City in 1998–2021 tends to experience fluctuations, but overall tax revenue in Jambi City has shown quite good development. (2) GRDP, population, and investment partially affect the amount of hotel tax revenue in Jambi City. Meanwhile, inflation and government policy variables have no significant effect on the amount of hotel tax revenue in Jambi City. Furthermore, GRDP, population, inflation, and investment partially affect the amount of restaurant tax revenue in Jambi City. Meanwhile, the government policy variable has no significant effect on the amount of restaurant tax revenue in Jambi City. Next, GRDP, population, investment, and government policy partially affect the amount of entertainment tax revenue in Jambi City. While the inflation variable has no significant effect on the amount of entertainment tax revenue in Jambi City, GRDP, inflation, investment, and government policy partially affect the amount of billboard tax revenue in Jambi City. Meanwhile, the population variable has no significant effect on the amount of billboard tax revenue in Jambi City. Finally, GRDP, inflation, investment, and population partially affect the amount of street lighting tax revenue in Jambi City. Meanwhile, the government policy variable has no significant effect on the amount of street lighting tax revenue in Jambi City. (3) Entertainment, hotel, and restaurant taxes positively and significantly affect economic growth in Jambi City from 1998–2021. Meanwhile, billboard taxes and street lighting taxes have no significant effect on economic growth in Jambi City.