UPAYA PEMERINTAH KABUPATEN TANGERANG DALAM MENINGKATKAN PENDAPATAN DAERAH ATAS PAJAK HIBURAN DENGAN BERTAMBAHNYA PERMUKIMAN

SETIAWAN, WAWAN (2025) UPAYA PEMERINTAH KABUPATEN TANGERANG DALAM MENINGKATKAN PENDAPATAN DAERAH ATAS PAJAK HIBURAN DENGAN BERTAMBAHNYA PERMUKIMAN. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

The growth of residential areas in Tangerang Regency has impacted the increase in entertainment activities that are subject to local taxes. This paper aims to analyze the strategy of the Tangerang Regency Government in increasing regional revenue from the entertainment tax sector as residential areas such as BSD and PIK 2 expand. The method employed is qualitative descriptive through field studies, interviews, and tax policy analysis. The findings indicate that the local government has implemented strategies for intensifying and extensifying tax collection, system digitization, and education for taxpayers. However, challenges remain, such as low compliance from small entertainment business operators and suboptimal oversight. Therefore, more adaptive strategies are required, including strengthening supervision and providing incentives. This writing concludes that the optimization of entertainment taxes has the potential to sustainably increase Local Revenue (PAD) amidst the growth of settlements.

Item Type:

Thesis (D3)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Mulyanah, Mulyanah	198209152006042001
Thesis advisor	Haryono, Selly Anggraeni	198911052022032015
Thesis advisor	UNSPECIFIED	UNSPECIFIED
Thesis advisor	UNSPECIFIED	UNSPECIFIED

Additional Information:

Pertumbuhan permukiman di Kabupaten Tangerang berdampak pada peningkatan aktivitas hiburan yang menjadi objek pajak daerah. Penulisan ini bertujuan untuk menganalisis strategi Pemerintah Kabupaten Tangerang dalam meningkatkan pendapatan daerah dari sektor pajak hiburan seiring bertambahnya permukiman seperti di BSD dan PIK 2. Metode yang digunakan adalah deskriptif kualitatif melalui studi lapangan, wawancara, serta analisis kebijakan perpajakan. Hasil penulisan menunjukkan bahwa pemerintah daerah telah menerapkan strategi intensifikasi dan ekstensifikasi pemungutan, digitalisasi sistem, serta edukasi kepada wajib pajak. Namun, masih terdapat tantangan seperti rendahnya kepatuhan dari pelaku usaha hiburan kecil dan pengawasan yang belum optimal. Oleh karena itu, diperlukan strategi yang lebih adaptif, termasuk penguatan pengawasan dan pemberian insentif. Penulisan ini menyimpulkan bahwa optimalisasi pajak hiburan berpotensi meningkatkan Pendapatan Asli Daerah (PAD) secara berkelanjutan di tengah pertumbuhan permukiman.

Uncontrolled Keywords:

entertainment tax, urban settlement, PAD, regional strategy, Tangerang Regency. pajak hiburan, permukiman, PAD, strategi daerah, Kabupaten Tangerang.

Subjects:

H Social Sciences > H Social Sciences (General)

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan

Depositing User:

wawan setiawan wawan

Date Deposited:

02 Sep 2025 02:26

Last Modified:

02 Sep 2025 02:26

URI:

http://eprints.untirta.ac.id/id/eprint/53103

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