ICHZAR LUTHFI, MUHAMMAD and NAZAKI, NAZAKI and PUTRA, ARDI (2024) EVALUASI PEROLEHAN PENDAPATAN ASLI DAERAH SEKTOR PAJAK HIBURAN DI KOTA TANJUNGPINANG TAHUN 2020 -2022. S1 thesis, Universitas Maritim Raja Ali Haji.

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Abstract

Low public awareness and lack of understanding of the benefits of taxes both for themselves and the public interest are the causes of not maximizing tax revenue, especially entertainment tax, thus affecting its contribution to Regional Original Revenue. Another obstacle is the manager of a newly opened entertainment venue but does not report his place of business so that it is not recorded and does not carry out his obligation to pay taxes. In its efforts to grow and attract public interest, the Government through the Regional Tax and Retribution Management Agency makes tax socialization plans, especially entertainment taxes, and improves services to taxpayers. Improving the quality of human resources as well as updating data is a top priority in an effort to increase revenue from the entertainment tax sector. The steps taken have not only increased the number of taxpayers but also the growth of entertainment venues opened. Entertainment business actors have also begun to report activities made, especially those that use tickets or tickets to the government so that the tax can be calculated and collected. This is the background for writing a thesis using a qualitative method that emphasizes the process of assessing the quantity, amount, intensity and frequency of income or tax revenue specifically in the entertainment tax sector. The object of this research is the Regional Tax and Retribution Management Agency as an agency that has the authority to collect and manage taxes based on the provisions of the law. While the research location the author chose Tanjungpinang City. The focus of the research is "Evaluation of local government measures through the Regional Tax and Retribution Management Agency in its efforts to increase entertainment tax revenue". Evaluation indicators in the study refer to the Context Input Process Product / CIPP Evaluation Model evaluation theory (Wirawan 2012), where evaluation is the process of describing, obtaining and providing information that will be used in decision making. Keywords: Entertainment Tax, Acquisition, Tanjung Pinang

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