Putri Sofwan, Sal Sabila Dwi (2021) KONTRIBUSI DAN EFEKTIVITAS PENERIMAAN PAJAK HIBURAN DI KOTA SUKABUMI. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

This final report was compiled by Sal Sabila Dwi Putri Sofwan (1841211005), entitled “Contribution and Effectiveness of Entertainment Tax Revenue in The City of Sukabumi”. This report was prepared based on the result of research conducted by the writer at Badan Pengelolaan Keuangan Daerah Sukabumi. Entertainment tax, as a type of local taxes that is a source of Local Government Revenue (PAD), is expected to be a source of financing for regional development and improve people's welfare. The entertainment tax revenue in Sukabumi City is expected to be collected effectively so that it will contribute to the increase in Local Government Revenue (PAD). This research aims to determine the contribution and effectiveness of the entertainment tax in increasing the local government revenue of Sukabumi City from 2017-2020. The method used is descriptive method with the object of research at Badan Pengelolaan Keuangan Daerah Sukabumi. The data collection techniques used are library research and field studies. The data analysis used is to calculate and identify the contribution of the entertainment tax, and calculate and identify the effectiveness of the entertainment tax. Based on the results of the research, the level of entertainment tax contribution to the Sukabumi City local tax from 2017-2020 is categorized as very low with an average percentage of 1.53%. Based on the results of the research, the level of entertainment tax contribution to the Sukabumi City local tax from 2017- 2020 is categorized as very low with an average percentage of 1.53%. Meanwhile, the level of entertainment tax contribution to Sukabumi City's local revenue from 2017-2020 is categorized as very low with an average percentage value of 0.22%. The lowest contribution occurred in 2020 at 0.14% and the largest in 2019 at 0.32%. The level of effectiveness of the Sukabumi City entertainment tax from 2017- 2020 is categorized as very effective with a percentage of 107.43%. In 2017 the effectiveness of the entertainment tax was 85.46%, including the criteria for being quite effective, while in 2018, 2019 and 2020 the effectiveness of the entertainment tax was above 100% which was classified as very effective because the revenue had exceeded the target. This shows that the realization of entertainment tax revenue on average exceeds the target desired by the Sukabumi City government has been carried out very well.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Entertainment Tax, Contribution, Effectiveness
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi > D3 Perpajakan
Depositing User:	Perpus ID UMMI
Date Deposited:	10 Mar 2022 07:41
Last Modified:	10 Mar 2022 07:41
URI:	http://eprints.ummi.ac.id/id/eprint/2184

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