<![CDATA[The Phenomenon of Golf and Padel in Legal Policy The qualification of sports has become a matter of debate as to whether these activities are considered entertainment or sports?. The qualification of activities as sports or entertainment is not clearly interpreted in the Constitutional Court Decision Number 52/PUU-IX/2011. This research is a normative legal study, and and using a statutory approach and a case approach. The conclusion of this article states that golf is not categorized as entertainment. This is reinforced by Decision Number 52/PUU-IX/2011, which confirms that golf courses are not included in the types of entertainment businesses that are subject to regional taxes. Golf is considered a commercial sports service whose regulation is the authority of the central government, not the regional government. This difference in treatment has resurfaced public debate regarding the principle of fairness in taxation. On the one hand, sports like padel are considered entertainment and are subject to local taxes. On the other hand, golf, often perceived as a sport for the elite, is only subject to value-added tax, not an additional entertainment tax.. However, legally, this policy remains within the corridor of applicable tax regulations, both nationally and regionally. Ultimately, taxes will be returned to the community as a manifestation of their social function, ensuring social justice based on the principle of proportionality. Therefore, harmonizing golf-related laws and regulations is crucial to ensure optimal taxation of golf and padel and ensure legal certainty.]]>
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