Studi potensi pajak hiburan Kabupaten Sleman 2008
Mariska, Eny Sulistyaningrum, SE., MA
Entertainment tax is one of the components of regional taxes and regional revenue that has an adequate potential. All this time, the potential of entertainment tax of Sleman Regency is not well-identified yet. As a consequence, the real revenue of the tax did not conform to the potential that it has.
This research is done to 64 object units of entertainment tax that are located in Sleman Regency. The aims of this research are to calculate the potential number of entertainment tax of Sleman Regency, to find out the influence of Gross Domestic Regional Product (GDRP), inflation rate, and the number of population toward the amount of tax revenue, and to analyze the chances and barriers that give effect to the amount of tax revenue.
The calculation of the potential number of entertainment tax is done by multiplying the tax rate with the tax base. To know the influence of Gross Domestic Regional Product (GDRP), inflation rate, and the number of population toward the amount of tax revenue, the Ordinary Least Square (OLS) method modified by Iterative Cochrane Orcutt method is used. To analyze the chances and barriers that influenced the amount of tax revenue, interviews with the related resource person is performed. The result of this research showed that the potential number of entertainment tax of Sleman Regency is significantly different with the realization of the amount of tax revenue. Gross Domestic Regional Product (GDRP) and the number of population are giving positive influences toward the amount of tax revenue while inflation rate influenced negatively towards the amount of tax revenue, and there are chances and barriers that are also influencing the amount of tax revenue.
Kata Kunci : entertainment tax, tax potential, the amount of tax revenue.
