ANALYSIS OF ENTERTAINMENT TAX CONTRIBUTION TO THE ORIGINAL REVENUE OF MANADO CITY by Selvie J. Nangoi, Antonius A. Tandi, Scientific Research Journal (Scirj), Volume VII, Issue XII, December 2019 Edition

Scirj Volume VII, Issue XII, December 2019 Edition
ISSN: 2201-2796

ANALYSIS OF ENTERTAINMENT TAX CONTRIBUTION TO THE ORIGINAL REVENUE OF MANADO CITY

Selvie J. Nangoi, Antonius A. Tandi

Abstract: Tax entertainment in the city of Manado has an important role for Regional Original Revenues, including regional development, job creation, as well as exploring sources of regional income. Therefore, each region is required to raise awareness for entertainment taxpayers, for their responsibilities in regional development. The purpose of this study was to determine the contribution of entertainment tax to local taxes, and the contribution of entertainment tax to, and the impact of entertainment tax on the city of Manado. The research method used is a qualitative descriptive analysis of the condition of natural objects, namely the reception of Local Original Revenue. The data used are observation, interview, and documentation. Resource persons from this study are the State Civil Apparatus, Regional Revenue Agency. The results showed that the Manado City Entertainment Tax revenue for four years, namely 2014 - 2017 experienced a change from an increase to a decrease in each year. There is a government effort through monitoring to optimize entertainment tax revenue. Hopefully, the government should conduct an examination in each district that has potential as a source of local tax revenue.

Reference this Paper: ANALYSIS OF ENTERTAINMENT TAX CONTRIBUTION TO THE ORIGINAL REVENUE OF MANADO CITY by Selvie J. Nangoi, Antonius A. Tandi published at: "Scientific Research Journal (Scirj), Volume VII, Issue XII, December 2019 Edition, Page 12-19 ".

Search Terms: Analysis of Entertainment Tax Contributions

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