Entertainment Tax Research Articles

Efektifitas Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Nganjuk Periode 2016-2019

Optimizing tax collection requires analysis to be made to achieve the targeted tax realization. This research aims to identify the effectiveness of local tax revenue. Nganjuk Regency one of the cities Indonesia which was used as the main sample in this study. This research uses a qualitative method with the formula for analyzing the effectiveness and the analysis of the growth rate of income of each local tax in order to it can be identified the effectiveness of local taxes in Nganjuk Regency. The data collection method is done by documentation method, data used is qualitative and quantitative. The results of the application of innovations in local tax collection carried out by the Nganjuk in 2018, a Tapping Box tool to increase revenue in Hotel Tax and Restaurant Tax. There was an increase in Hotel Tax of 67.47% and Restaurant Tax of 19.96%. There were some results on using the E-SPTPD innovation. There was an increase in Entertainment Tax by 1.52%, Advertising Tax by 1.17%, Street Lighting Tax by 5.48%, and Ground Water Tax by 11.97%. The results of the application of the E-BPHTB and E-PBB innovations have provided an increase in the realization of BPHTB and PBB-P2 taxes. The increase was 50.13% for BPHTB and 17.94% for PBB-P2.Keywords: Effectiveness, Local tax, Original income

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL, PAJAK RESTORAN DAN PAJAK HIBURAN DI KOTA JAYAPURA

This study aims to analyze the factors that affect the compliance of taxpayers paying hotel tax,restaurant tax, and entertainment tax in Jayapura City. This study uses primary data obtained by disseminating questionnaires online due to the COVID-19outbreak in Indonesia and globally to 100 respondents. The data analysis method used is bystructure equation model (SEM) approach with Partial Least Square (PLS) method. The samplingmethod used is Convenience Sampling which is a sample technique based on the availability ofelements and the ease of obtaining them. Samples are taken or selected because they are in the rightplace and time.
 The result of this study is awareness of paying taxes, knowledge and understanding of taxation, taxperception affects taxpayer compliance.

Analysis of Factors Affecting Taxpayer Compliance Paying Hotel Tax, Restaurant Tax and Entertainment Tax in Medan City

Regional tax revenue in Medan City as a source of financing has increased quite significantly, therefore local taxes remain the prima donna for financing regional expenditures in Medan City. For the Government of Medan City, although the fiscal capacity that comes from local revenue is still limited, local taxes still play an important role in increasing tax revenue in Medan City. Based on Law Number 28 Year 2011, hotel, restaurant and entertainment tax collection implements a self-assessment system so that taxpayer awareness is a very determining factor for taxpayer compliance in carrying out tax obligations and rights. This study aims 1) to analyze the effect of tax knowledge, service quality, tax audit on taxpayer awareness of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City; 2) to analyze the effect of tax knowledge, service quality, tax inspection and taxpayer awareness on taxpayer compliance of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City. The research method used is quantitative research methods. There are two sources of data used, namely primary data and secondary data obtained from the Medan City Revenue Service. The data collection method used was a questionnaire. Sampling was done by accidental sampling. The analytical tool used is descriptive analysis and path diagram analysis. The results of hypothesis testing carried out by path analysis show that 1) tax knowledge, service quality and tax audits have a positive effect on taxpayer awareness of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City; 2) service quality and tax audits have no effect on taxpayer compliance paying hotel, restaurant and entertainment taxes in the city of Medan, while tax knowledge tax inspection and taxpayer awareness have a positive effect on taxpayer compliance paying hotel taxes, restaurant taxes and entertainment taxes in Medan city; because the amount of hotel tax revenue, restaurant tax and entertainment provide a high contribution to local taxes in Medan City.

LEGAL POLICY OF ANTI-SOVIET A. V. KOLCHAK’S GOVERNMENT IN THE SPHERE OF TAXES

This article discusses the legislation of anti-Soviet state entities in the field of taxes, in particular, the government of A.V. Kolchak. Particular attention is paid to the subsequent implementation of regulatory acts in the field of tax regulation in Western Siberia. The features of the tax policy of the Kolchaks government in the conditions of revolution and civil war are described considering the previous events of the Soviet authorities. The restoration of the tax system is being investigated. The types of direct and indirect taxes, such as corporate income tax, commercial tax, excise taxes on alcohol and tobacco products, income tax, entertainment tax, are examined in detail. The impact of tax policy of A. V. Kolchak to other anti-Soviet governments that acted on the territory of Russia in 19171921, and to some extent to the tax policy of the Soviet government after the defeat of the white movement is estimated. The author assumes and argues the lack of effectiveness of the tax policy of the white A. V. Kolchaks government, which was one of the reasons for his defeat.

Pengaruh Pajak Hiburan Dan Pajak Reklame Terhadap Pendapatan Asli Daerah

This study aims to examine the effect of Entertainment Tax and Advertisement Tax on Regional Original Revenue both partially and simultaneously. The analytical method used is multiple linear regression, with Local Revenue as the dependent variable and Entertainment Tax and Advertisement Tax as the independent variable. By using the data of Entertainment Tax, Advertisement Tax and Regional Original Revenue for five years, namely the period 2014-2018, the results of the study show that partially the Entertainment Tax and Advertising Tax variables have a significant effect on Local Own Revenue, and of the two variables the Entertainment Tax variable has the biggest influence. While simultaneously, the two variables together have a significant effect on the Regional Original Revenue
 
 Keywords: Entertainment Tax, Advertisement Tax, Local Revenue

Analisis Strategi Peningkatan Penerimaan Pajak Hiburan Pada Badan Pendapatan Daerah Dki Jakarta Tahun 2019

The phenomenon of this research is that entertainment tax revenue in DKI Jakarta has not been maximized. this is because there is still a lack of awareness of taxpayers and entertainment tax collection that has not been running optimally. This study aims to determine the analysis of strategies for increasing entertainment tax revenue in DKI Jakarta. This research method uses descriptive qualitative methods, with data collection techniques through observation, documentation and interviews. Data sources consist of primary data and secondary data. The results of this study indicate: (1) the strategy for entertainment tax revenue can be increased due to cooperation with other agencies and extensification of entertainment tax objects, as well as monitoring and collection. (2) the obstacle is the lack of awareness of taxpayers and resources, and (3) the efforts that have been made, namely by increasing the quality and quantity of resources both within the organization and the taxpayer itself.

OPTIMILIZATION OF LOCALLY-GENERATED REVENUE OF ACEH TIMUR THROUGH SHARIA TOURISM DEVELOPMENT

Province of Aceh has special autonomy rights accordance with Law Number 18 of 2001 with Islamic Shariah being the material written in the form of Qanun (set of syariah regional regulations) first. One of the objectives to be achieved in the implementation of regional autonomy is to bring regional independence. To achieve regional independence, increasing Locally-Generated Revenue (PAD) is one of the fiscal instruments that cannot be avoided in developing the economy and the welfare of the people. The purpose of this study is 1) To determine the potential of PAD sourced from Regional Taxes and Regional Retribution in East Aceh Regency; 2) To analyze the strategies carried out by the East Aceh Regional Government in optimizing regional tax and retribution revenues from potential tourism areas in the future. By using a qualitative research approach, based on the results of field observations, Focus Group Discussion (FGD) and interviews with expert sources, the results are obtained that the potential of PAD sourced from Regional Tax and Retribution in East Aceh Regency is still minimal. There are no tourist areas, entertainment venues, restaurants that are in line with the category of regional taxpayers and local user fees, making the source of income for PAD unable to be the main source of income for East Aceh Regency. The next result is the strategy carried out by the East Aceh Regional Government in optimizing regional tax and levies revenue from potential tourism areas, starting with the opening of tourist areas, especially for coastal areas in the form of socialization and management of tourism area management through third parties (private) and the East Aceh Regency government. For the implementation of the taxpayer for the entertainment tax sector in the PAD can not be implemented at this time, but it is hoped that the success of the government will be the basis for future PAD resources.

An Overview of GST in India

Taxation is very important for national economic development. Economic development depends on the purchasing power of the nation. Tax policy makes an important contribution to the economy, both in terms of efficiency and equity. The GST is one of the indirect taxes that was introduced in India on 1 July 2017 and is applicable throughout India and replaces various cascading taxes imposed by central and provincial governments. In India dual systems from GST are proposed, including CGST and SGST. In the GST all indirect taxes are placed under a single regime. Under GST, goods and services are taxed at 0%, 5%, 12%, 18% and 28%. It combines various other taxes, such as local and local taxes, entertainment taxes, consumption taxes, surcharges, octroi and others. The final consumer receives only the GST paid by the last dealer in the supply chain and receives the compensatory benefits in the previous step. The GST was originally proposed to replace a number of indirect taxes with uniform taxes, and is expected to drastically change the country's $ 2 trillion economy. GST falls under the jurisdiction of the GST Council and GST is chaired by the Indian Minister of Finance and is supported by the Goods and Services Network (GSTN), a fully integrated tax platform covering all aspects of GST. The portal is used by the government to keep track of all financial transactions and offers taxpayers everything from registration to filing tax returns and keeping track of all tax data.GST becomes the largest reform in Indian tax since 1947.

Implementation of Regional Regulation of Bungo Regency Number 7 of 2012 Concerning Entertainment Tax To Increase Regional Tax Deposits

This research aims to determine implementation of Regional Regulation of Bungo Regency Number 7 of 2012 Concerning Entertainment Tax To Increase Regional Tax Deposits. This research was conducted to 53 people involved in the Bungo Regency Tax and Retribution Management Agency in Jambi Province with Descriptive methods through a Qualitative approach with the aim of knowing the extent to which the Implementation of Bungo Regency Local Regulation Number 7 of 2012 concerning Entertainment Taxes to Increase Regional Tax Payment. Research results obtained Implementation of Regional Regulation has been implemented but not optimal and needs to be improved, considering there are several obstacles. Obstacles found were the existence of entertainment venues / in late tax payments, Lack of socialization from BP2RD concerning Tax Determination, There was public entertainment that was not deposited in the area in this case the night market. Sanctioning taxpayers who are late in depositing their taxes, Increasing the Socialization of the Bungo Regency BP2RD concerning Determination of entertainment taxes, Conducting supervision and data collection of public entertainment (night markets) that do not pay taxes.

PENGARUH PENERIMAAN PAJAK HIBURAN DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH

This research was conducted to examine the effect of Entertainment Tax Revenue, Billboard Tax on Local Revenue. This research is a quantitative study that is research data in the form of numbers or qualitative data called scoring. The data used in this study were obtained from the Medan City Regional Tax and Retribution Management Agency from 2011 to 2018. The method used in this study is multiple regression analysis. The results obtained indicate that the Entertainment Tax has a positive and significant effect on the Original Revenue of Medan City. Advertisement tax has a positive but not significant effect on Medan's Original Local Revenue. Simultaneously the Entertainment Tax and Advertising Tax significantly influence the original income of the city of Medan.
 
 Keywords: Entertainment Tax, Advertisement Tax, Local Revenue

Analisis Efektivitas dan Laju Pertumbuhan Pajak Daerah serta Kontribusinya Terhadap Pendapatan Asli Daerah Di Kota Bogor Periode 2013-2017

The existence of regional autonomy that applies in Indonesia, the autonomous region both provincial and district / city must be able to regulate and manage their own regions and are required to try to increase Regional Original Revenue (PAD) which has potential in the region one of which is in the collection of local taxes. Hotel Tax, Restaurant Tax and Entertainment Tax have the potential to increase PAD in Bogor City. The purpose of this study was to determine the level of effectiveness of hotel tax collection, restaurant tax and entertainment tax in the city of Bogor for the period 2013-2017, find out how much the growth rate of hotel taxes, restaurant tax and entertainment tax in the city of Bogor in the period 2013-2017 and how much the contribution of tax hotel, restaurant tax and entertainment tax on Regional Original Revenue (PAD) in Bogor City for the period 2013-2017. The method used in this research is descriptive qualitative method.The results of this study indicate that the effectiveness of hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in the city of Bogor are included as very effective criteria with the effectiveness level of hotel tax collection, restaurant tax and entertainment that exceeds 100% each year. The average growth rate for hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in Bogor City is as follows, 14.15%, 17.55% and 11.93%. The increase / decrease in the growth rate of hotel taxes, restaurant taxes and entertainment taxes each year is caused by several factors including the policies of the central government, the influence of the increase / decrease in the number of visitors who come, and the level of tourists visiting Bogor City. Meanwhile, the average contribution of hotel tax, restaurant tax and entertainment tax to PAD for the 2013-2017 period in the City was 8.58% with very less criteria, 11.50% with less criteria and 3.09% with very less criteria. The decrease in the contribution of hotel tax, restaurant tax and entertainment tax is influenced by the central government policy, the number of visitors and the significant increase in the realization of other regional tax revenues (BPHTB). Keywords: Local Revenue, Hotel Tax, Restaurant Tax, Entertainment Tax, Effectiveness, Growth Rate and Contribution.

Analisis Komparasi Laju Pertumbuhan dan Kontribusi Pajak Daerah terhadap Pendapatan Asli Daerah di Kota Pangkalpinang dan Kabupaten Belitung

Pemerintah daerah memiliki kewenangan serta kewajiban dalam melaksanakan otonomi daerah secara lebih mandiri dalam mengurangi tingkat ketergantungan fiskal terhadap pemerintah pusat. Salah satu caranya dengan memaksimalkan penerimaan PAD. Tujuan dari penelitian adalah untuk menganalisa laju pertumbuhan dan kontribusi pajak hiburan, pajak hotel serta pajak reklame terhadap PAD di Provinsi Kepulauan Bangka Belitung. Analisis yang digunakan dalam penelitian adalah analisis deskriptif kuantitatif, yaitu dengan mengumpulkan, menyusun dan menghitung data berupa laporan realisasi anggaran keuangan daerah Kota Pangkalpinang dan Kabupaten Belitung dengan menggunakan rasio laju pertumbuhan dan rasio kontribusi. Hasil penelitian menunjukkan PAD Kabupaten Belitung lebih baik daripada Kota Pangkalpinang. Laju pertumbuhan pajak hiburan Kota Pangkalpinang lebih rendah daripada Kabupaten Belitung dengan kategori keduanya tidak berhasil, tetapi kontribusi yang diberikan pajak hiburan di Kota Pangkalpinang lebih tinggi daripada Kabupaten Belitung dengan kategori keduanya sangat kurang. Laju pertumbuhan dan kontribusi pajak hotel di Kota Pangkalpinang lebih rendah daripada Kabupaten Belitung dengan kategori laju pertumbuhan pajak hotel di Kota Pangkalpinang tidak berhasil sedangkan Kabupaten Belitung kurang berhasil, sementara kontribusi pajak hotel keduanya sangat kurang. Laju pertumbuhan dan kontribusi pajak reklame di Kota Pangkalpinang lebih tinggi daripada Kabupaten Belitung dengan kategori laju pertumbuhan pajak reklame keduanya tidak berhasil sedangkan kontribusi yang diberikan pajak reklame keduanya sangat kurang.

How fast GST is moving the Indian FMCG sector: Empirical Study

GST is one of the most critical tax reforms in India which has been long awaiting decision. It is a comprehensive tax system that will subsume all indirect taxes of State and Central Governments and whole economy into seamless nation in national market. GST will be a game changing reform for Indian economy by developing a common Indian market and reducing the combined effect of tax on the cost of goods and services. GST is a consumption based tax imposed on sale, manufacturing and consumption on goods & services at national level. Several taxes such as central excise duty, service tax, central surcharge and cess etc. imposed by Central Government and VAT / sales tax, entertainment tax, octroi & entry tax, purchase tax, luxury tax, taxes on lottery etc. levied by State Governments have been subsumed under GST. The FMCG sector of India composes more than 50 % of the food and beverage industry and another 30 % from personal and household care. Under the proposed GST system, it is expected that it would result in a simpler tax system, especially for industries like FMCG. Under this system, a single product would be taxed at the same rate in every corner of the country meaning that an cooler will be taxed the same in Madhya Pradesh as well as Kerala thus we also refer GST as ONE NATION ONE TAX. This paper will help to present that, what is the impact of GST after its implementation; analyze the influence of GST on FMCG sector.

IMPLEMENTATION OF LOCAL TAX SERVICE POLICIES AT THE REGIONAL TAX AND RETRIBUTION MANAGEMENT AGENCY OFFICE OF PALANGKA RAYA CITY

<p>Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, is the basis for implementing tax collection. The authority to impose local taxes and levies collected from the public is used to pay for services provided to the community. The potential for collecting local taxes and levies as one of the components of regional original revenue (PAD) revenue. PAD is regional revenue originating from resources within the region itself, used to finance development. Therefore, the role of local taxes and levies as one of the elements of regional original income must be optimized in their collection according to the prevailing laws and regulations.</p><p>The Regional Tax and Retribution Management Agency Office of Palangka Raya City is one of the agencies that manage local taxes. Basically, the tendency of the regions to create various levies that are not in accordance with the provisions of laws and regulations and that are against the public interest can be overcome by the government by supervising each regional regulation that regulates such taxes and levies. Based on the foregoing, this study aims to describe the quality of tax services at the Regional Tax and Retribution Management Agency Office of Palangka Raya City and to describe the tax service process in increasing the realization of the target achievement of Regional Taxes and Levies at the Regional Tax and Retribution Management Agency Office of Palangka Raya City.</p><p>The research method used in this research is an exploratory research method with an inductive approach. The author goes to the field to look for facts where the object to be studied is located. Researchers describe the problems that occur in the field in general, accompanied by facts and data so that the description of the existing problems becomes valid and deserves a solution. Data collection methods with in-depth interviews, observation, and documentation study. Research informants are all office employees regional Tax and Retribution Management Agency for Palangka Raya City and some tax and retribution payers in Palangkaraya City. Data analysis was performed by data reduction, data presentation, and concluding.</p>The results of research by the Regional Tax and Retribution Management Agency (BPPRD) of Palangka Raya city were formed in 2016 based on Regional Regulation (Perda) No. 11 of 2016, the Palangka Raya City BPRD Office according to the provisions manages 9 types of local taxes consisting of Hotel Tax, Restaurant Tax, Entertainment Tax, Parking Tax, Groundwater Tax, Swallow's Nest Tax, Non-Metal Mineral, and Rock Tax, Taxes Rural and Urban Land and Buildings, Fees for Land and Buildings. In providing services to taxpayers, the Office of the Regional Tax and Retribution Management Agency for the City of Palangka Raya implements tangible service standards, reliability, responsiveness, assurance, empathy. Achievement of targets and realization averaged over 80% of the provisions for Regional Taxes and Charges.

Pengaruh PBB, Pajak Restoran Dan Pajak Hiburan Terhadap Paddki Jakarta 2014-2016

The purpose of this study is to examine the effect of Rural and Urban Land and Building Taxes, restaurant tax and entertainment tax on DKI Jakarta Regional Revenue in 2014-2016. The sampling technique uses purposive sampling. The sample of this study is 43 sub-districts of DKI Jakarta which are spread in 5 municipalities that representing DKI Jakarta and also representing all taxpayers who contributed to got those Regional Original Income (PAD). This study uses logistic regression analysis using the SPSS version 25 statistical program. The results obtained through the study state that Rural and Urban Land and Building Taxes, restaurant taxes and entertainment taxes have a significant effect on DKI Jakarta Regional Revenue (PAD) in 2014-2016. However, the entertainment tax has a significant negative effect on DKI Jakarta PAD

Analisis Kontribusi Pajak Daerah Jakarta Utara Terhadap Penerimaan Pajak Daerah Dki Jakarta

This study aims to determine the level of the contribution of hotel tax, restaurant tax, entertainment tax, advertisement tax and parking tax on local tax revenues in Suku Badan Pajak dan Retribusi Daerah Kota Administrasi Jakarta Utara (Period 2012-2016). This research uses descriptive analysis method. The data collection technique is interview and documentation in the form of goals and realizations from the hotel tax, restaurant tax, entertainment tax, advertisement tax and parking tax in Suku Badan Pajak dan Retribusi Daerah Kota Administrasi Jakarta Utara from 2012 until 2016.The results of the study show that the percentage of hotel tax, advertisement tax and parking tax in the North Jakarta area to DKI Jakarta local tax revenues are still in a very less category, which is below 10%, while the contribution of restaurant tax is in the less category with a percentage of 10.10 - 20%, the highest contribution rate is entertainment tax which is in the medium category with a percentage of 20.10 - 30%.

Analisis efektivitas penerimaan pajak hiburan di Kota Jambi periode 2010-2016

The purpose of this study is to determine and analyze the amount of effectiveness of entertainment tax revenue in Jambi City, to analyze the contribution of entertainment tax to local taxes in Jambi City. The data used is to look at the PAD, especially entertainment tax data which can be taken from the Jambi City Regional Income Tax Office (DISPENDA). Based on the results of the discussion on the effectiveness analysis of the entertainment tax in the city of Jambi, the period 20102-2016 shows that the development of entertainment tax in Jambi City continues. experiencing changes every year. In 2010 amounted to 6.14% from the previous year, the smallest development in 2011 was 6.14% and the largest in 2012 was 66.45%. This research implies that the development of entertainment tax in Jambi City in the 2010-2016 period has an average development of 25.065% of each year. This entertainment tax can be increased again by providing guidance and counseling activities by related parties to owners or managers of entertainment venues in Jambi City to be active in making tax payments and further improving services. Keywords: Effectiveness, Entertainment tax

EFISIENSI, EFEKTIVITAS DAN KONTRIBUSI SUB PAJAK DAERAH DI KABUPATEN MALUKU TENGGARA BARAT

The purpose of this study was to determine the efficiency of local tax revenues, the contribution of sub-regional taxes to local taxes, the effectiveness of local tax revenues and sub-regional taxes. The research method is quantitative descriptive with secondary data from the Regional Revenue Agency in West Southeast Maluku Regency, West Southeast Maluku District Financial and Asset Management Agency and the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia in 2012 - 2016. The result is inefficiencies in tax collection area. The highest sub-regional tax contributions are taxes on non-metal minerals and rocks, under restaurant tax and street lighting taxes. Regional tax effectiveness is categorized as less effective. The effectiveness of regional sub-tax namely hotel tax and tax on non-metal minerals and rocks is categorized as very effective; advertisement tax, street lighting tax and acquisition fee for land and building rights are categorized as quite effective; advertisement tax, entertainment tax and rural and urban land and building tax are categorized as ineffective.

Impact of GST on FMCG Sector in India

Goods and services tax (GST) is the biggest tax reform in Indian tax system. It includes excise tax, service tax, central sales tax, luxury tax, lottery tax, entertainment tax, octroi, state surcharge, and other surcharge on supply of goods and services. The GST replaced various multiple indirect taxes which were imposed on unlike items of goods and services. The GST helped in increasing central government revenue from past nine months, since GST has been introduced (1st of July, 2017) and solved the problem of “cascading effect” of tax. GST has emerged as “transparent taxation system” in the indirect taxation. Although GST will be more effective in coming future but presently it may not be free from constraints. The research paper will focus on framework of GST as well as Impact of GST on Fast Moving Consumer Goods (FMCG) Sector in India. After implementation of GST, FMCG Sector improved slightly as GST eliminated multiple-tax system.

Analisis Pelaksanaan Online System Pajak Daerah Dalam Rangka Penerimaan Pajak Hiburan dan Pajak Restoran pada Suku Badan Pajak dan Retribusi Daerah Kota Administrasi Jakart Pusat Tahun 2014- 2016

This study aims to analyze the Implementation of the Online Regional Tax System in the Context of Receiving Entertainment Taxes and Restaurant Taxes at the Regional Tax and Levies Agency for Central Jakarta City Administration in 2014-2016. This study uses a descriptive type of research with a qualitative approach. The data used in this study are primary data and secondary data. Data collection techniques used are literature study, observation, interviews and documentation. The results of the study conclude that (1) The implementation of Entertainment Tax and Restaurant Tax receipts received through the Regional Tax Online System, namely where Taxpayers can pay their tax bills through BRI CMS, which is provided by BRI Bank. (2) The highest percentage of Entertainment Tax revenue effectiveness was achieved in 2016 at 63.35% and the lowest percentage occurred in 2015 at 35.84%. The highest percentage of restaurant tax revenue effectiveness occurred in 2014 at 109.35% and the lowest percentage occurred in 2015 at 92.63%. (3) The obstacles faced in implementing the receipt of Entertainment Tax and Restaurant Tax are the lack of Compliance Level of Taxpayers with their Tax Collections and the presence of Taxpayers who still do not understand the Regional Tax Online System.