TA DIGITAL
Analysis of The Effectiveness and Contribution of Entertainment Tax Revenue to Local Taxes in Semarang City for 2018-2022 = Analysis of The Effectiveness and Contribution of Entertainment Tax Revenue to Local Taxes in Semarang City for 2018-2022
Gabriela Erliana Permana Putri, “Analysis of The Effectiveness and Contribution of Entertainment Tax Revenue to Local Taxes in Semarang City for 2018-2022”, Final Project of Accounting Study Program of Accounting Diploma of Semarang State Polytechnic, under the guidance of Kusmayadi, SE, M.Si., Akt., CA. and Dra. Nurul Hamida, M.Pd., August 2023, 74 pages.
Local Taxes are one of the components of the Original Local Government Revenue. One type of Local Tax is Entertainment Tax. This Final Project aims to analyze the effectiveness and contribution of Entertainment Tax Revenue to Local Taxes in Semarang City for 2018-2022. The research was conducted at the Semarang City Revenue Agency. The data Collection Methods are done through interview, triangulation, and documentation. The data analysis methods used are effectiveness and contribution analysis. The writing methods used are description and exposition. The result of the discussion shows the level of effectiveness of the Entertainment Tax Revenue in Semarang City for 2018-2022 is less effective with an average of 76.31% and the Entertainment Tax is very less to contribute Local Taxes in Semarang City for 2018-2022 with an average of 1.40%.
Keywords : Effectiveness, Contribution, Entertainment Tax, Local Taxes
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