Analisis Kontribusi Pajak Hiburan Di Kabupaten Pamekasan

R. Agoes Kamaroellah

Abstract


This study aims to analyze the growth, effectiveness, efficiency, and contribution of entertainment tax to the regional original revenue (PAD) of Pamekasan Regency. Using a qualitative descriptive method, the study focused on entertainment tax and PAD realization data for 2016–2020. The analysis was conducted by comparing revenue realization between years to measure growth, assessing effectiveness through a comparison between realization and revenue targets, and reviewing efficiency based on a comparison of collection costs and revenue—although this aspect cannot be assessed because there are no collection costs. Contribution was calculated from the proportion of entertainment tax realization to total PAD. The results of the study indicate that: (1) entertainment tax growth is relatively low because it is below 30%, (2) its collection effectiveness is very good with an achievement of 90–100% of the target, and (3) its contribution to PAD is still low, only slightly above 10% throughout the study period.

Keywords


entertainment tax; local government revenue, Pamekasan

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DOI: https://doi.org/10.24167/jemap.v8i2.14093

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