Analisis Potensi, Efektivitas, dan Kontribusi Penerimaan Pajak Hiburan di Kabupaten Sambas Tahun 2020-2024

Abstract

The main focus of this research is to understand and analyse the potential, effectiveness level, and contribution of entertainment tax collection as a primary revenue source in Sambas Regency, as well as the measures implemented by the government to optimize entertainment tax revenue during the period 2020 to 2024. The research method used is a qualitative approach with a case study, and the secondary data sources include reports on entertainment tax targets and realizations, as well as budget and PAD (Local Own-Source Revenue) realization reports. The research findings identify five indicators/aspects to assess the potential of entertainment tax in Sambas Regency: the number of taxable objects, the economic capacity or enthusiasm of the community in consuming entertainment, government regulations related to entertainment policies, taxpayer compliance, and the administrative system applied by the government to supervise entertainment tax. Three aspects—number of entertainment venues, public enthusiasm, and government regulations—have been well implemented, resulting in an annual increase in the number of entertainment venues and tax revenue realization. However, taxpayer compliance and administrative systems are still suboptimal due to some taxpayers evading reporting obligations and the government still using a manual administrative system, compounded by geographical challenges that hinder supervision. The effectiveness of entertainment tax collection from 2020 to 2024 is considered quite effective. Nevertheless, its contribution to PAD remains low but shows an increasing trend each year.