<![CDATA[AbstrakTujuan dari penelitian ini adalah untuk mengetahui, Peran Pemerintah Kota Ambon Dalam Meningkatkan Pendapatan Asli Daerah Dari Hasil Pajak Hiburan Bioskop Dimasa Pandemi Covid19. Tipe penelitian ini adalah deskriptif kualitatif dan teknik pengumpulan data yang digunakan yakni, observasi, wawancara dan Dokumentasi. Selanjutnya data yang dikumpulkan dianalisa secara deskriptif, kualitatif, dan menggunakan interactive models. Hasil penelitian yang ditemukan adalah Mekanisme Penetapan Pembayaran Pajak Hiburan Bioskop Di Kota Ambon Sebelum Ada Pandemi Covid19 Dan Pada Masa Pandemi Covid19 bahwa tarif pajak bioskop yang disetorkan ke pemerintah kota ambon sebelum adanya pandemi covid19 dan sesudah pandemic covic 19 yaitu 10% sebagaimana ditetapkan dalam peraturan daerah Kota Ambon Nomor 3 Tahun 2012 tentang pajak Hiburan. Kendala tarif pajak bioskop yang di berikan sebelum adanya pandemi covid 19 dan  pada masa panmdemi covid19 yaitu sebelum pandemic tidak ada kendala soal tarif sementara pada pandemic aka kendala karena tempat bioskop tutup karena PSBB namun wajib pajak terus membayar pajak. Kendala tarif pajak bioskop yang di berikan sebelum adanya pandemi covid 19 dan  pada masa panmdemi covid19 yaitu sebelum pandemic tidak ada kendala soal tarif sementara pada pandemic aka kendala karena tempat bioskop tutup karena PSBB namun wajib pajak terus membayar pajak. Strategi Pemerintah Kota Ambon Dalam Meningkatkan Pajak Hiburan  Bioskop Dan Dapat Memanfaatkan Pajak Hiburan Bioskop Dimasa Pandemi Covid19 bahwa Cara yang dilakukan pemerintah kota ambon supaya hubungan anatara pemerintah dengan pemilik bioskop di kota ambon tetap terjaga dan pemasukan pajak bioskop tetap ada dimasa pandemi covid19 dengan mengsosialisasikan perda tentang pajak hiburan kepada masyarakat dan meningkatkan pelayanan kepada masyarakat. Maka diharapakan peenrimaan pajak bioskop akan Kembali nomal. Setelah disetorkan pajak hiburan bioskop pemerintah memanfaatkan untuk kepentingan masyarakat dengan demikian memberikan keseimpulan bahwa Pajak hiburan bioskop sudah membantu pemerintah kota ambon dalam meningkatkan pendapatan daerahKata Kunci: Peran Pemerintah, Pajak Bioskop, Covid 19 AbstractThe purpose of this study was to determine the role of the Ambon City Government in Increasing Regional Original Income from Cinema Entertainment Tax Results during the Covid19 Pandemic. This type of research is descriptive qualitative and the data collection techniques used are observation, interviews and documentation. Furthermore, the data collected were analyzed descriptively, qualitatively, and using interactive models. The results of the research found were the Mechanism of Payment of Cinema Entertainment Taxes in Ambon City Before the Covid19 Pandemic and During the Covid19 Pandemic that the cinema tax rate deposited with the Ambon city government before the covid19 pandemic and after the COVID-19 pandemic was 10% as stipulated in regional regulations. Ambon City Number 3 of 2012 concerning Entertainment tax. The problem with the cinema tax rate that was given before the COVID-19 pandemic and during the COVID-19 pandemic, namely before the pandemic, there were no problems with temporary tariffs during the pandemic, because the cinema was closed due to PSBB but taxpayers continued to pay taxes. The problem with the cinema tax rate that was given before the COVID-19 pandemic and during the COVID-19 pandemic, namely before the pandemic, there were no problems with temporary tariffs during the pandemic, because the cinema was closed due to PSBB but taxpayers continued to pay taxes. The Ambon City Government Strategy in Increasing Cinema Entertainment Tax and Being Able to Take Advantage of Cinema Entertainment Tax During the Covid19 Pandemic That is the way the Ambon city government does so that the relationship between the government and cinema owners in Ambon city is maintained and cinema tax revenues remain during the covid19 pandemic by socializing the local regulation on entertainment tax to the public and improve services to the community. So it is hoped that cinema tax revenues will return to normal. After depositing the cinema entertainment tax, the government utilizes it for the benefit of the community thereby providing the conclusion that the cinema entertainment tax has helped the Ambon city government in increasing regional income.Keywords: Government Role, Cinema Tax, Covid 19]]>
