Effectiveness And Contribution of Entertainment Tax Revenue To Bandung City Regional Original Income
Keywords:
Effectiveness, Contribution, Local Tax, Entertainment Tax, Regional Original RevenueAbstract
Regional Original Revenue (PAD) is the income of a region obtained from the results of regional taxes, regional levies, results of separated regional wealth management, as well as other revenues collected with the aim of providing opportunities for regions to explore their funding potential as the implementation of the principle decentralization in implementing regional autonomy. The city of Bandung as one of the largest cities in Indonesia obtains income from various sectors, one of which is the entertainment tax which is one of the sources of Regional Original Revenue (PAD) for the City of Bandung. The purpose of this study was to determine the effectiveness and contribution of entertainment tax revenue to Bandung's Regional Original Revenue (PAD). The method used in this research is quantitative descriptive, namely in the form of explanations and calculations of targets and realization of entertainment tax revenue for the City of Bandung's Regional Original Revenue (PAD) during the 2019-2022 period. From the research that has been carried out, the results show that the level of effectiveness of entertainment tax revenue for the City of Bandung's Original Revenue (PAD) is classified as effective even though it has experienced a decline in 2020 and 2021 due to the Covid-19 pandemic. Meanwhile, the level of entertainment tax contribution to Bandung City's Original Revenue (PAD) is still very low
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