Analysis Of The Contribution And Strategy Of Entertainment Tax To Local Revenue In The Province Of Jakarta
Keywords:
Entertainment Tax, Local Revenue, Contribution, EffectivenessAbstract
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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