INTENSIFICATION AND EXTENSIFICATION STRATEGIES IN OPTIMIZING TAXPAYERS (PARKING SECTOR AND ARTS OR ENTERTAINMENT SERVICES TO INCREASE REGIONAL TAX REVENUE)

Ari Endy Yudi Karyoko, Liliek Nur Sulistyowati, Aliffianti Safiria Ayu Ditta

Abstract


This study aims to analyze the implementation of intensification and extensification strategies by the Madiun City Regional Revenue Agency in optimizing the number and compliance of taxpayers, as well as assessing the extent to which intensification and extensification strategies contribute to the growth of local tax revenues, especially from the Parking Services and Arts or Entertainment Services sectors. This research uses a qualitative approach with descriptive methods. The results showed that the intensification strategy was carried out through increased supervision, control, taxpayer services, and digitization of the collection system. Meanwhile, the extensification strategy focuses on expanding the tax base through data collection of new taxpayers and increased socialization. Although the level of taxpayer compliance is quite high, the number of registered taxpayers has not fully reached the target. Specific Goods and Services Tax (PBJT) revenue from both sectors is still in the low range of 0.16% to 0.98% of Regional Original Revenue (PAD). Therefore, innovation in intensification and extensification strategies is needed so that the potential of this sector can be maximized to increase Madiun City’s PAD.

Keywords: Intensification, Extensification, Local Tax, Specific Goods and Services Tax, Parking Services Sector, Arts or Entertainment Services Sector


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References


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