ANALISIS KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK HIBURAN DI KABUPATEN PONOROGO

Andrias Nur Febriani, Erma Wulan Sari

Abstract


Entertainment tax is a type of regional tax imposed on all entertainment held in a region. This research aims to determine the analysis of taxpayer compliance in paying entertainment tax at the Ponorogo Regency Regional Financial and Asset Management Revenue Agency in 2019-2022. This research uses primary and secondary data originating from observations, interviews and documentation. This type of research is qualitative descriptive research with a case study approach. The results of this research show that: (1) the level of compliance of entertainment taxpayers in Ponorogo Regency is not yet compliant because there are taxpayers who are in arrears. (2) The obstacles that arise are the taxpayer's lack of awareness in making tax payments and the imposition of strict sanctions on taxpayers. (3) Efforts that can be taken include directly supervising taxpayers who are in arrears, being firm in enforcing regulations and providing fines for entertainment tax arrears in order to raise taxpayers' awareness of paying entertainment tax.

Keywords: Entertainment Tax, Entertainment Tax Payment, Entertainment Taxpayer       Compliance

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