The Role of Entertainment Tax in the Local Own-Source Revenue of Banyuwangi Regency

Hanifa Aqil; Cici Tri Jayanti; Nanda Silvia Eka Damayanti; Galih Wicaksono

doi:10.98765/apjbet.v5i03.299

Hanifa Aqil Universitas Jember
Cici Tri Jayanti Universitas Jember
Nanda Silvia Eka Damayanti Universitas Jember
Galih Wicaksono Universitas Jember

DOI: https://doi.org/10.98765/apjbet.v5i03.299

Keywords: Entertainment Tax, Local Taxes, Local Own-Source Revenue

Abstract

One part of the Regional Original Revenue, hereinafter referred to as PAD, is Entertainment Tax. This study aims to determine the effectiveness and contribution of entertainment tax to local tax revenue or Banyuwangi Regency Regional Original Revenue. The research method used is descriptive quantitative using data collection techniques in the form of secondary data owned by the Banyuwangi Regency Regional Revenue Agency. The results showed that during the last 5 (five) years, the level of effectiveness of the entertainment tax of Banyuwangi Regency experienced fluctuations which were dominantly included in the effective criteria which were not accompanied by the realization of its revenue. This is not much different from the level of contribution of entertainment tax to the PAD of Banyuwangi Regency which also fluctuates with very insufficient criteria. The Banyuwangi Regency Government needs to improve the management of entertainment tax by increasing supervision of sectors that have the opportunity to become entertainment tax objects and providing innovations in order to perfect the management and revenue system for entertainment tax in Banyuwangi Regency.