<![CDATA[Entertainment Tax Management is one of the local government's efforts to optimize Regional Original Revenue (PAD). However, the management of Entertainment Tax in Lhokseumawe City still faces various obstacles, such as suboptimal data collection and mapping of tax objects, limited apparatus competency, and low taxpayer awareness. These conditions cause the Entertainment Tax's contribution to PAD to be less than optimal. This study uses a qualitative approach with a descriptive method. Data collection was carried out through observation, in-depth interviews, and documentation of informants selected using purposive and accidental sampling techniques, consisting of officials of the Lhokseumawe City Regional Financial Management Agency (BPKD), sub-district governments, academics, entertainment business actors, and community elements. This study uses the McKinsey 7S theory by focusing analysis on four dimensions, namely strategy, system, skills, and shared values. Data reduction, data presentation, and drawing conclusions are used as data analysis techniques. The results of the study indicate that the management of Entertainment Tax in Lhokseumawe City has not been running optimally. From a strategic aspect, there is no sustainable data collection plan for all potential Entertainment Tax objects. From a systems perspective, the use of digital systems through the SmartGov application has facilitated tax administration processes, but it is not yet supported by a comprehensive and integrated taxable object database. From a skills perspective, staff competency still needs to be improved through continuous education and training. Meanwhile, from a shared values ​​perspective, inter-agency coordination and taxpayer awareness and compliance still need to be strengthened. The main inhibiting factors stem from limited human resources, suboptimal field data collection, low taxpayer compliance, and weak coordination among stakeholders. Therefore, strengthening data collection strategies, increasing staff capacity, optimizing tax information systems, and strengthening cross-sector collaboration are necessary to improve the effectiveness of Entertainment Tax management and its contribution to Locally Generated Revenue in Lhokseumawe City.]]>
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