SEIKO : Journal of Management & Business
Vol 6, No 1 (2023): January - Juny

The Effectiveness and Contribution of Entertainment Tax to Sukabumi Regency Local Revenue Receipts in 2019-2022

Arifin, Arifin (Unknown)
Yenni, Yenni (Unknown)



Article Info

Publish Date
11 Apr 2023

Abstract

The goal of this study was to determine the effectiveness and contribution of Entertainment Tax revenue to Sukabumi Regency's Original Regional Revenue from 2019 to 2022. The data collection technique used was documentation, and the data analysis techniques used were descriptive data analysis, effectiveness analysis, and contribution analysis. According to the study's findings, the implementation of the entertainment tax on Sukabumi Regency's Regional Original Income in 2019-2022 was extremely effective, with an average annual effectiveness of 111%. With the highest level of effectiveness of Entertainment Tax receipts in 2019, which was 227%. The lowest level of entertainment tax revenue effectiveness in 2022 was 41%. The contribution of entertainment tax to Sukabumi Regency's Regional Original Income in 2019-2022 Keywords: Entertainment Tax, Effectiveness, Contribution

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Journal Info

Abbrev

seiko

Publisher

Subject

Social Sciences

Description

The Journal Management & Business (SEJaman) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of management business both theory and practices. It aims to foster the exchange of ideas on a range of important management subjects ...