Analisis Implementasi Kebijakan Pajak Hiburan Dalam Upaya Meningkatkan Pajak Daerah Pada Masa Pandemi Covid 19 Di Kota Bekasi

Authors

  • Mariza Putri Darliant PS Institut Ilmu Sosial dan Manajemen STIAMI
  • Dwikora Harjo Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.31334/jiap.v2i1.2891

Abstract

The phenomenon behind this research is the significant decrease in entertainment tax revenue due to the Covid-19 pandemic. The purpose of this study is to determine the implementation of the entertainment tax policy   in   an   effort   to   increase   local   tax   revenue   during   the   Covid -19 pandemic in Bekasi City, along with the obstacles and efforts made by Bapenda (Regional Revenue Agency) in increasing entertainment tax revenues during the Covid-19 pandemic in Bekasi City. This research is a descriptive  research with   a   qualitative   approach. The   method   used   is qualitative data analysis method. The results of this study indicate that the implementation of the entertainment tax policy in an effort to increase local tax revenues has been going quite well. The driving factor is that the Bekasi   City’s   Bapenda   provides   relief   in   the   administration   of   tax payments   to   taxpayers,   in   accordance   with   the   Bekasi   City   Bapenda policy regulations.

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Published

2023-01-19

Issue

Vol. 2 No. 1: Januari 2022

Section

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