Analisis Penerimaan Pajak Hiburan Dan Kontribusinya Terhadap Pajak Daerah Pada Badan Pendapatan Daerah Kota Medan Tahun 2021-2023

Abstract

One of the main sources of state revenue, and one of the largest contributors, is tax revenue. Tax is a mandatory contribution to the state without receiving direct compensation and is used directly for public interests, both at the national and regional levels. The function of taxes for the government is to fund state expenditures and regulate economic growth through tax policies. This study aims to determine the extent of entertainment tax revenue growth for the regional income of Medan City, identify the obstacles that hinder the realization of entertainment tax revenue in Medan City, and assess the efforts made by the Regional Income Board (BAPENDA) of Medan City to increase entertainment tax revenue. The method used is a qualitative approach with descriptive analysis, which includes data collection and data analysis. The results of the study show that Entertainment Tax revenue in Medan City fluctuated (was inconsistent or variable) from 2021 to 2023, but it increased each year. This indicates that Entertainment Tax revenue in Medan City still contributes very little to the regional income of Medan City.