Optimizing The Original Regional Revenue Of Medan City Through Entertaiment Tax

Authors

  • Duma Fadini Silalahi Universitas Potensi Utama Author
  • Ina Liswanty Universitas Potensi Utama Author

Keywords:

Entertaiment Tax Original Regional Revenue Qualitative

Abstract

Original Regional Revenue is the income obtained by the region collected based on regional regulations in accordance with the legislation. This research aims to analyze the contribution of entertainment tax in increasing the Original Regional Revenue of Medan City during the period 2018-2022, to analyze the contraints on the contribution of entertainment tax in increasing the Original Regional Revenue of Medan City, and to analyze efforts to increase the contribution of entertainment tax in enhancing the Original Regional Revenue of Medan city, this research uses qualitative  methods with data collection techniques through in-depth interviews, observations, and document analysis at the Regional Revenue Agency of Medan City. The research results show that entertainment taxes make a significant contribution but are still below other tax sectors.

References

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Published

2025-02-10

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Section

Articles

How to Cite

Optimizing The Original Regional Revenue Of Medan City Through Entertaiment Tax. (2025). Prosiding Simposium Ilmiah Akuntansi, 394-400. https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/265

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