Analisis Pendapatan Pajak Hiburan di Kabupaten Kuningan : Tantangan dan Peluang

Abstract

This study aims to analyze the impact on entertainment tax revenue received by the local government of Kuningan Regency. The methodology employed in this research is a qualitative approach, primarily utilizing interviews as the main tool for data collection. The data collection techniques include both primary and secondary data, obtained through interviews, observations, documentation, and literature reviews. Data analysis is conducted using descriptive analysis and potential analysis techniques.

 The results indicate that entertainment tax revenue in Kuningan Regency during the period of 2017-2022 showed significant potential before experiencing a decline. In 2017, entertainment tax revenue reached IDR 205,110,000, but decreased to IDR 154,300,000 in 2020. This decline was attributed to limited economic activities that impacted tax revenue. The target contribution of entertainment tax to the Regional Original Income (PAD) of Kuningan Regency during the 2017-2022 period remained relatively stable at 5%, with a decrease of only 2% in 2020, which is considered insignificant. This study provides insights into the challenges faced in managing entertainment tax and the potential for recovery in the future