The purpose of this study is to investigate potential entertainment tax revenue, effectiveness and elasticity entertainment tax revenue in Palembang city. The data used primary data and secondary data, secondary data included entertainment tax revenue, realization of entertainment tax revenue, number of taxpayers and other supporting data that obtained from Palembang local income office. Primar…
This study aims to analyze the magnitude of the elasticity and the effectiveness of the entertainment tax in the city of Palembang. Entertainment tax is a local tax city of Palembang that has a great contribution as a source of local revenue or local revenue (PAD). The results of this study show that during the period of thirteen years (1997 to 2010) Palembang entertainment tax is inelastic or …
This research was intended to analyze (1) the potential for the revenues of entertainment taxes and (2) effectiveness and efficiency leves of such tax collection in Palembang City. The research results show that the potential for the revenues of entertainment taxes was estimated to be a bid source. In the period of 2004 - 2006, the targeted taxes were not achieved by the City Government, theref…
Pajak hiburan karaoke merupakan kebijakan yang bertujuan untuk meningkatkan penerimaan pajak dalam hal hiburan karaoke. Untuk meningkatkan penerimaan pajak diharuskan memenuhi persyaratan dan mengikuti tahapan-tahapan yang telah ditentukan guna mewujudkan peningkatan pajak hiburan karaoke secara optimal. Adapun masalah dalam penelitian ini yaitu Pengusaha karaoke tidak membayar, kurangya bentuk…