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Paturochman, Iwan Ridwan
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Journal : WELFARE Jurnal Ilmu Ekonomi

 1 
Analisis Potensi Pajak Hiburan serta Dampaknya terhadap Pendapatan Asli Daerah Kota Tasikmalaya Paturochman, Iwan Ridwan
WELFARE Jurnal Ilmu Ekonomi Vol 1, No 2 (2020): November
Publisher : Jurusan Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.075 KB) | DOI: 10.37058/wlfr.v1i2.2093

Abstract

One of the efforts to create a broad, real and responsible regional autonomy is to finance government and regional development originating from Local Government Revenue (PAD), so that various efforts are needed to increase it. The purpose of this study is to determine the potential for entertainment tax, growth and contribution of entertainment tax and to determine the effect of entertainment tax on local revenue. The research method used is a survey method with a research sample of 36 taxpayers and data analysis using descriptive analysis. The results showed that the potential amount of entertainment tax was IDR 84,345,000 per month or IDR 1,012,140,000 per year. The growth and contribution of entertainment tax during the period 2010 - 2018 were 40.91% and 2.71%, respectively. Entertainment tax has a significant and positive effect on local revenue. Salah satu upaya untuk mewujudkan otonomi daerah yang luas, nyata dan bertanggungjawab adalah dengan melakukan pembiayaan pemerintah dan pembangunan daerah yang berasal dari Pendapatan Asli Daerah (PAD), sehingga perlu dilakukan berbagai upaya untuk meningkatkannya. Tujuan dari penelitian ini adalah untuk mengetahui potensi pajak hiburan, pertumbuhan dan kontribusi pajak hiburan serta mengetahui pengaruh pajak hiburan terhadap pendapatan asli daerah. Metode penelitian yang digunakan adalah metode survei dengan sampel penelitian sebanyak 36 wajib pajak serta analisis data menggunakan analisis deskriptif. Hasil penelitian menunjukkan besaran potensi pajak hiburan yakni sebesar Rp84.345.000 perbulan atau Rp1.012.140.000 pertahun. Pertumbuhan dan kontribusi pajak hiburan selama kurun waktu 2010 – 2018, masing-masing 40,91% dan 2,71%. Pajak hiburan berpengaruh positif signifikan terhadap pendapatan asli daerah. 
Co-Authors Ahmad Talib Al-Amin, Al-Amin Ansyori, Ahmad Asep Budiman Badriatin, Tine Dede Arif Rahmani Fadillah, Randy Fahmi, Annas Syams Rizal Fathmi, Indriya Gustaman, Randy Fadillah Hayati, Jurni Kurniawan, Dian Kurniawati, Ane Lucky Radi Rinandiyana Mubarok, Agus Triana Muktar, Muktar Mulyani, Elis Listiana Muzaki, Rizki Ali Riduwansah, Riduwansah Sani, Ageng Asmara Saputra, Kosasih Adi Sirait, Budi Chrismanto Yuliani, Novi Mela Zulqarnain Zulqarnain, Zulqarnain